国税、地税联合办税服务厅是国地税纳税服务合作的重要形式。随着各地国税、地税合作的不断深化,相继成立不少联合办税服务厅,如何发挥联合服务的集约化优势,成为当前国税、地税合作中一项重要而紧迫的任务。笔者建议从办税功能贯通、征管系统联通、政策执行互通、数据信息直通、业务技能融通等方面进行整合、规范、完善,更好地拓展国地税联合办税服务厅 National tax, local tax joint tax service hall is an important form of state tax and tax service cooperation. With the continuous deepening of the state tax and land tax cooperation in various places, many joint tax service offices have been set up one after another and how to give play to the intensive advantages of joint services has become an important and urgent task in the current tax and land tax cooperation. The author suggests to integrate, standardize and improve the function of tax collection, collection and management of system, exchange of policies, exchange of data and information and business skills, and better develop the joint taxation service hall