Second, the problems existing in the current tax service: First, the awareness of active service is not strong enough, the service mode needs further innovation, and the service level needs to be further improved. The phenomenon of attaching importance to management, ignoring service and ignoring the legitimate rights of taxpayers still exists. Under the condition of planned economy in China, the government and tax authorities often lack due attention and respect for taxpayers' growing demand for tax services. The tax authorities pretend to be managers, forgetting their own purposes and having no service function. Under the pressure of long-term supervision by tax authorities, taxpayers have been in a relatively weak position, and even have strong resistance and passively fulfill their tax obligations. They are not very clear about their rights and interests, let alone ask for tax service. Civilized and efficient tax service is out of reach, and the demand for tax service is generally depressed and latent.

Second, tax officials are indifferent to tax service, and some think that tax service is an auxiliary work to complete tax tasks, and they can grasp it or not; Some people think that emphasizing tax service will inevitably weaken management and affect law enforcement; Some even think that at this stage, taxpayers' overall tax awareness is not strong, and it is impossible to improve tax compliance by providing tax services, so their work attitude is blunt, their methods are simple and their style is superficial.

Third, the tax service behavior has not been fully integrated into the collection and management work. Even when it comes to services, it is often considered as a matter of gathering halls and windows. It is only related to professional ethics and spiritual civilization such as polite smile service. There is not enough research on the deep-seated problems such as complicated procedures, too many links, low tax efficiency and high tax cost, which are strongly reflected by taxpayers. The phenomenon that tax payment service is divorced from tax collection and management is more common in grass-roots tax authorities.

Fourth, the arbitrariness of law enforcement caused by the low quality of cadres has damaged the image of tax service. In some countries, tax law enforcement officers have low political and ideological awareness, low legal quality and poor professional level, and they understand and misinterpret tax laws and regulations. In the specific process of law enforcement, the existence of such problems as "emphasizing substantive law but neglecting procedural law" has seriously damaged the image and quality improvement of tax service. It is urgent to improve the comprehensive quality of cadres. A few cadres are content with the status quo, do not seek progress, pursue enjoyment and covet comfort; The outdated knowledge structure can not meet the diversified and deep-seated service needs of taxpayers; Low taxes, unfair law enforcement, arbitrary use of free planting rights, the phenomenon of eating, taking, withholding and demanding among taxpayers, and the phenomenon of using taxes for personal gain still occur from time to time.

Fifth, the slowness of informatization construction has weakened the improvement of tax service quality. The tax payment service is still in its infancy, and advanced network technology has not been used to provide taxpayers with various fast, efficient and low-cost tax payment services such as electronic declaration, online consultation, electronic examination and approval, and credit card payment. Therefore, publicity needs to be strengthened, and taxpayers' awareness of paying taxes according to law needs to be further enhanced. All these problems need us to take effective measures and solve them seriously in our future work.