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纳税服务是现代税收工作的重要组成部分.纳税服务质量的高低直接关系到税务机关的工作效率,影响和谐税收环境的形成.评价纳税服务的质量需要有一个客观的标准.本文就构建高效纳税服务评价体系的几个问题进行了探讨,并提出了相应的建议.“,”Tax service is an important part of modern tax practice. The quality of tax service is directly related to the efficiency of tax authorities and the formation of a harmonious tax environment. Evaluation of the quality of tax service needs some objective criteria. This paper discusses some issues in constructing an effective evaluation system to-wards tax service and gives some policy recommendations.