说起纳税服务,一个常有的说法是,纳税人是客户(Client),征税机关就像一个“工厂”,它生产的产品是税收行政管理(Tax Administration)。这种产品是公共产品。产品的消费者和客户是纳税人,产品的生产、提供者是征税机关。从这个角度看,征税机关的税收行政管理与企业经营(Business)没有什么两样。 Speaking of tax service, a common saying is that the taxpayer is the client, and the tax collection agency is like a “factory” and the product it produces is the Tax Administration. This product is a public product. Product consumers and customers are taxpayers, the production of products, the provider is the tax authority. From this perspective, the tax administration of tax collection agencies and business management (Business) is no different.