随着税收征管体制改革的逐步深入，各地税务机构陆续设立了纳税大厅（也称办税服务厅、室）。纳税大厅的设立，为方便纳税人做了一些实事，对税务部门加强对税源的了解、监控，加强税收稽查，促进廉政建设都有一定好处。但由于各地办的纳税大厅没有统一模式，缺乏有效管理，因 With the gradual deepening of tax collection system reform, tax agencies around the country have set up a tax hall (also known as tax service hall, room). The establishment of the tax hall has done some practical things for the convenience of the taxpayers and has certain benefits to the tax authorities in strengthening understanding and monitoring of the tax sources, strengthening tax inspection and promoting the building of an honest and clean government. However, due to the lack of a unified mode of tax hall around the country, the lack of effective management, due