目前,全国各地不同程度地存在着纳税申报期内办税服务厅排队拥挤的问题,既给纳税人带来了不便,也影响了税务机关的工作效率。笔者认为,解决排队拥挤问题的主要措施之一就是合理设置纳税申报窗口。本文拟以笔者所在省国税局集中处理数据的信息系统支撑下纳税人直接到税务机关办理纳税申报为对象,首先给出纳税申报业务过程的扩展广义随机Petri网模型;然后对办税服务厅纳税申报业务过程进行仿真模拟;最后对办税服务厅纳税申报窗口数量的配置进行分析,得到动态优化方案。 At present, all over the country, to varying degrees, there is a problem of overcrowding of the tax service hall during the tax return period, which brings inconvenience to the taxpayers and affects the efficiency of the tax authorities. The author believes that one of the main measures to solve the congestion problem is to set a reasonable tax declaration window. This article intends to focus on the data collected by the IRS in the province under the support of the information system of taxpayers directly to the tax authorities for tax returns as the object, first of all, tax declaration business process extended Generalized Stochastic Petri Net model; tax Office then tax Declare the business process simulation; Finally, the tax office to declare the number of tax reporting window configuration analysis, the dynamic optimization program.