内容摘要：

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。

关键词：税务机关　纳税服务

abstract：based on analysis from different perspectives including basic requirements of constitution to taxpayers,public administration theory,the orientation of establishing a service-typed government,tax theory and practice in the western countries,the basic status of service system for taxpayers and current situations of tax collection and administration in china,this paper concludes that tax service should be the primary task of tax authorities.

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