每年，税务部门的春训会上总要表彰一批先进集体、优秀税务工作者和先进个人，目的是在系统内形成崇尚先进、学习先进、争当先进、争先赶优和鞭策落后的良好风气，其作用是毋庸置疑的。这不禁使笔者想到与税收密不可分的另一方———纳税人。既然表彰了税务工作先进集体和先进? Every year, at the spring training session of the taxation department, a batch of advanced collectives, excellent tax workers and advanced individuals are always honored for the purpose of forming a good atmosphere in the system that advocates advanced learning, advanced learning, strives to be the most advanced, strives to surpass the best and spur laggard. , Its role is beyond doubt. This can not help but think of the author and the tax are inseparable from the other party --- taxpayers. Since commended the tax advanced collective work and advanced?