纳税服务是现代税收管理体系的一项重要内容,是加强税收征管,提高征管效率和征管质量的重要举措,是增强法治意识,提高税法遵从度的重要保证。本文着重研究税务机关的纳税服务,在说明纳税服务的依据和原则的基础上,阐述了我国纳税服务的目标是提高税法的遵从度而不是纳税人的满意度,指出了“始于纳税人需求,基于纳税人满意,终于纳税人遵从”提法的局限性,提出了强化纳税服务,提高服务水平,实现服务目标的建议。 Tax service is an important part of the modern tax administration system. It is an important measure to strengthen tax collection and administration and improve the efficiency of collection and collection. It is an important guarantee to enhance the awareness of the rule of law and improve the compliance with the tax law. This paper focuses on the tax service of the tax authorities, on the basis of explaining the basis and principles of the tax service, elaborates the goal of tax service in our country is to improve the compliance of the tax law, not the taxpayer’s satisfaction, and point out that Demand, based on the satisfaction of taxpayers, and finally compliance with the taxpayer ’s proposals, put forward suggestions on strengthening tax services, improving service levels and achieving service targets.