随着税收征管改革的不断推进,优化纳税服务已经成为改进税收征管工作的重中之重。在税收征管过程中,维护纳税人权利,为纳税人提供高效、便捷的服务,有利于提高纳税人的纳税遵从度。本文基于信息化视角试从纳税服务的基础理论、纳税服务的现状及存在的不足、国外纳税服务的先进经验、完善纳税服务的建议等方面作一些粗浅的探讨。 With the continuous reform of tax collection and administration, optimizing tax payment services has become the most important task in improving tax collection and administration. In the process of tax collection and administration, safeguarding the rights of taxpayers and providing taxpayers with efficient and convenient services will help improve tax compliance of taxpayers. Based on the informational perspective, this paper tries to make some superficial discussions on the basic theory of tax service, the status quo and existing problems of tax service, the advanced experience of tax service in foreign countries and the suggestion of perfecting tax service.