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该文首先介绍了质量功能展开(QFD)方法,并阐述了把QFD引入税收执法和管理的可行性.之后,尝试建立起了一套针对税务部门执法和管理工作的QFD评价系统,以利于税务部门纳税服务水平和税收执法和管理水平的提高.“,”This paper first introduces Quality function deployment(QFD)and expounds on the feasibility of the application of QFD in the assessment of tax law enforcement and tax administration. After that, it tries to create a QFD assessment system for tax law enforcement and tax administration so as to improve the level of tax service, tax law enforcement and tax administration of tax authorities.