内容提要：during the past ten years，federal inland revenue of the us has taken “3e”(economy,efficiency,effectiveness) as general indicators of　performance evaluation of tax service.it has established three types of indicator system which takes tax compliance,evaluation made by taxpayers and cooperating agencies and evaluation made by government as cores.under the anticipated results of the three types of indicator system,the performance evaluation of tax service has become more and more indexed and systematized.these sets of indicator system have great implications for china to perfect performance evaluation of tax service.