本文的作者并非真正的“纳税人”，他的真实身份其实是一名税官。他以自己的亲身工作体验，从纳税人的角度告诉我们，合格的税务干部应该是什么样的。税官们如果都能常常进行这样的“换位大思考”，那么，相信我们的工作会做得更好！ The author of this article is not a true “taxpayer,” and his true identity is actually a tax official. He used his personal work experience to tell us from taxpayers what kind of qualified tax cadres should be. If tax officials are often able to carry out such a “big empathy”, then, I believe we will do a better job!