本文研究所要诠释的纳税服务是一种公共服务,它有公共产品的特点,和商品经济中的一般服务是不同的,这具有一定的理论创新。同时,本文比较了杭州市8个区税务部门的纳税服务质量,对解决杭州市税务部门纳税服务供给与需求失衡的现象,寻找出合理的路径、制定出一系列策略去提升杭州各区县内纳税人纳税服务满意度具有现实的必要性。 The tax service to be interpreted in this study is a kind of public service. It has the characteristics of public goods and is different from the general services in the commodity economy. This has certain theoretical innovation. At the same time, this article compares the tax service quality of the tax departments in eight districts of Hangzhou, solves the unbalanced supply and demand of tax services in the tax department of Hangzhou, finds out a reasonable path and formulates a series of strategies to improve the tax payment in all districts of Hangzhou People’s tax service satisfaction has realistic necessity.