为纳税人服务，不仅仅是一句口号。纳税服务不是对纳税人的恩赐、不是施舍，而是一种行政责任。《税收征管法》第七条、第九条就明确规定了税务机关及其工作人员应该提供的纳税服务，其他章节也隐含着应该提供服务的相关内容。《征管法》把原本属于要求很高的职业道德标准，规 Serving taxpayers is more than just a slogan. Tax service is not a gift to taxpayers, not alms, but an administrative responsibility. Article 7 and Article 9 of the Tax Administration Law clearly stipulate the tax services that the tax authorities and their staff should provide. Other chapters also imply the content of the services that should be provided. “Collection and Management Law” originally belonged to the demanding professional ethics standards