不可忽视的税务文书送达制度□王康宁《中华人民共和国税收征收管理法》（下称《征管法》）及其实施细则已发布并执行五个年头，它为加强税收征收管理，保障国家税收收入，保护纳税人的合法权益起到了应有的作用。它不仅规范着纳税人的纳税行为，同时也规范着税务人员的执... Non-negligible tax documents delivery system □ Wang Corning “People’s Republic of China Tax Collection and Management Law” (hereinafter referred to as “Law on Tax Collection”) and its implementation details have been issued and implemented five years, it is to strengthen tax collection and management, safeguarding the national tax Income, protect the legitimate rights and interests of taxpayers played a due role. It not only standardizes the taxpayer’s tax behavior, but also standardizes the tax staff’s performance ...