由于缺乏系统的理论支持和统一规范的行为标准,我国的纳税服务无论从广度还是深度,与西方发达国家相比还存在明显的差距,并出现了一些偏差,贵州国税系统也不例外。因此,研究纳税服务存在的问题,对于优化贵州的纳税环境,引导纳税人的税法遵从,构建现代税收征管的新格局,都有着极为重要的意义。 Due to the lack of systematic theoretical support and standardization of standards of conduct, there is still a clear gap between China’s tax service and its developed counterparts in western countries, with some deviations. Guizhou’s tax system is no exception. Therefore, studying the existing problems of tax service is of great significance for optimizing the tax environment in Guizhou, guiding taxpayers’ compliance with tax laws and constructing a new pattern of tax collection and management in modern times.