本文从宪法对纳税人的基本要求、公共行政理论与建立服务型政府的目标、西方的税收理论和实践、为纳税人服务体系的基础地位、中国税收征管的实际情况等角度进行分析和论证,认为纳税服务应该是税务机关的首要任务。 This article analyzes and argues from the basic requirements of the taxpayers, the public administration theory and the goal of establishing a service-oriented government, the tax theory and practice in the West, the basic position of the taxpayer service system and the actual situation of China’s tax collection and administration. That the tax service should be the primary task of the tax authorities.