本文在分析OECD国家电子纳税服务经验的基础上,针对中国电子纳税服务发展不均衡、成本高等问题,提出中国应将电子纳税服务提升至国家战略层面,建立全国统一电子纳税服务平台,不断完善电子纳税技术,合理平衡安全性和便利性,加强相关配套制度建设,推进电子纳税服务的普及和水平的提升。 Based on the analysis of the experience of OECD countries in the field of electronic tax services, in view of the unbalanced development of China’s electronic tax services and high costs, China proposed that the electronic tax services should be upgraded to the national strategic level and a nationwide unified e-tax service platform should be set up to continuously improve the electronic Tax technologies, a reasonable balance of security and convenience, strengthen the construction of related supporting systems, and promote the popularization and enhancement of electronic tax services.