论税收征管中的“为纳税人服务”□范坚随着税收征管改革的不断推进，“服务”一词在税收征管领域的使用频率日益提高。然而，人们对“服务”的认知程度受种种因素的影响不尽一致，甚至差异较大。笔者认为，“服务”对于税务工作而言，不仅需要在观念上确立和增强，更重要... On “Taxpayers’ Service” in Tax Collection and Administration □ Fan Jian With the continuous reform of tax collection and administration, the term “service” is increasingly used in the field of tax administration. However, people’s cognition of “service” is affected by various factors, and even different. The author believes that “service” for the tax work, not only need to establish and enhance the concept, more important ...