作为融洽税企、和谐征纳的主要途径,纳税服务一直是税务部门的核心业务和施力重点。至于纳税服务质量如何,最有发言权的还是纳税人。从国家税务总局两年一次委托第三方开展的纳税人满意度调查结果看,测评分数逐次提高,表明纳税服务质量持续提升。但分析调查结果也可看到, As the main means of harmonious taxation and harmonious tax collection, tax service has always been the core business of the taxation department and the focus of its efforts. As for the quality of tax service, the most say is the taxpayer. According to the results of the survey on satisfaction of taxpayers commissioned by a third party commissioned by the State Administration of Taxation once in two years, the scores of assessment gradually increased, indicating that the quality of tax service continued to improve. However, the analysis of the survey results can be seen,