时下,不少基层税务部门正在积极推行“服务承诺制”,公开向纳税人承诺服务。这种自觉接受纳税人监督、群众监督、社会监督的做法,深受社会各界尤其是纳税人的欢迎,值得大力提倡。然而,就目前实际情况看,有的税务机关对纳税人的承诺似乎并无具体结果,或是见头不见尾,不一以惯之, Nowadays, many grassroots tax departments are actively implementing the “service commitment system” and publicly promised service to taxpayers. This practice of consciously accepting the supervision of taxpayers, supervising the masses and supervising the society has been well received by all sectors of society, especially the taxpayers. It is worth vigorously promoting this. However, judging from the actual situation at present, some tax authorities’ commitments to taxpayers do not seem to have concrete results,