Through comparing development trend electronic taxpayer services in OECD countries and analyzing its drawbacks, it gained beneficial experience of electronic taxpayer services. Then, it came up with policy recommendations for China. It is recommended that China should raise the electronic taxpayer services to national strategy level, improve the efficiency of electronic taxpayer services in line with the taxpayer-centered principle, develop ways of electronic taxpayer services with Chinese characteristics, increase convenience for taxpayers on the precondition of guaranteeing information security, make effort to reduce compliance costs of taxpayers, and promote popularization of electronic taxpayer services with the framework of laws.