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探索和建立一套合理而又完善的纳税服务体系已经成为世界各国税务机关研究的主要课题之一.该文详细介绍了美国纳税服务的做法与经验,分析了我国纳税服务的滞后性表现,提出了在纳税服务中重新定位政府职能部门角色、健全纳税服务法律体系、完善纳税服务机构职能、丰富纳税服务方式方法等创新纳税服务的几点建议.“,”An Exploration into establishing a sound and perfect tax service system has become one of the main research subjects of tax authorities around the globe. This paper offers a detailed introduction to practice and experiences of tax service in the USA and analyzes deficiencies in tax service of China. Furthermore, it proposes some suggestions on tax service innovation in our country, including: repositioning the roles of governmental departments in tax service, improving the legal system of tax service, perfecting functions of tax service institutions and enriching the means of tax service.