与发达国家相比,我国的纳税服务工作从理念、制度、方法、手段等方面都存在不少差距,如为纳税人提供更为个性化的咨询服务方面仍然欠缺。纳税服务工作在服务手段完善和管理方式的科学化上,仍有许多可以提升的空间。一、纳税服务的理论与实践从世界范围看,公共管理理论在过去一百多年的时间里经历了许多重大变化: Compared with developed countries, there are still many gaps in our tax service work from the aspects of concept, system, method, and means, etc., and still lacking in providing taxpayers with more personalized advisory services. Tax service work in improving the means of service and management of scientific, there are still many room for improvement. I. Theory and Practice of Tax Service From a global perspective, the theory of public administration has undergone many major changes over the past hundred years or so: