改善纳税服务是新时期开展税收工作的一个重要内容。税务机关积极采取措施优化纳税服务,塑造良好的纳税服务形象,能够有效的改善征纳关系、让纳税人自觉依法纳税构建和谐的税收环境。目前,我国很多基层税务机关在开展纳税服务时仍存在很多问题。同纳税人实际所需要服务相比还存在着不少差距,急需解决。本文分析了当前基层纳税服务存在的主要问题,通过分析纳税服务的内涵,提出如何优化纳税服务,塑造良好的纳税服务形象。 Improving tax services is an important part of carrying out tax work in the new period. The tax authorities have taken active measures to optimize the tax service and create a good image of tax service, which can effectively improve the tax collection relationship and allow taxpayers to voluntarily pay tax according to law to build a harmonious tax environment. At present, many grassroots tax authorities in our country still have many problems in carrying out tax service. Compared with the taxpayers actually need more services there are still many gaps, urgent need to be resolved. This paper analyzes the main problems of the current grassroots tax services, through the analysis of the connotation of tax services, put forward how to optimize the tax services and create a good image of tax services.