我国的税收服务尚处初级阶段,完整的税收服务体系仍未形成,如何构建公平、公正、公开的税收服务体系,尚亟需深入思考。本文基于国家税务总局提出“以纳税人为中心”定位,以办税服务厅的工作开展为切入点,对开放性税收服务理念建立之必要性和可行性进行阐释,进而探讨整个税收服务体系的可持续发展。 China’s tax service is still in its infancy, and a complete tax service system has not yet formed. How to build a fair, just and open tax service system still requires further consideration. This article is based on the introduction of the State Administration of Taxation as the center of taxpayers and the introduction of the work of the Tax Service Office to explain the necessity and feasibility of establishing an open tax service concept and to explore the entire tax service system Sustainable development.