实施ＴＰＳ战略提倡为纳税人服务经庭如陈永泉税收征纳关系的好坏是理顺税收分配关系，搞好税收征收工作的关键。长期以来，在我国税收征管中，只片面强调征税主体的征收权利和纳税人的纳税义务，忽视了征税方的义务和纳税人的权利，结果形成征纳双方单向权责关系。这种关... The implementation of the TPS strategy advocates for the taxpayers service by the court, such as Chen Yongquan tax collection is good or bad is to streamline the distribution of tax revenue, improve the tax collection key. For a long time, in our tax collection and administration, only one-sided emphasis on the tax levied by the tax authorities and the taxpayer’s tax liability, ignoring the obligations of the tax levy party and the taxpayer’s rights, the result of the formation of one-way between the two rights and obligations. This off ...