当前基层纳税服务工作存在的主要问题有:服务意识相对淡薄。部分基层税务干部没有摆正与纳税人的平等关系,没有充分认识到税务机关不仅是管理者,更是服务者,既要依法治税,还要尊重和维护纳税人的权益。服务层次与标准相对较低。纳税服务的项目不够全面,没有建立相应的岗位职责体系和具体的纳税服务规范, The main problems existing in the work of grassroots tax service at present are: the service awareness is relatively weak. Some tax officials at the grassroots level did not pay equal attention to the taxpayers. They did not fully realize that the tax authorities are not only managers but also service providers. They should both rule the tax according to law and also respect and safeguard the rights and interests of the taxpayers. Service levels and standards are relatively low. Tax service project is not comprehensive enough, there is no corresponding system of job responsibilities and specific tax service standards,