（一）现场４月２４日，由许昌市国税局征收局组织的“执法与服务”电视辩论赛决赛在新落成的许昌市电视台举行。辩论正反两方由许昌市国税局征收局的税务人员和企业代表组成，正方的观点是“税务机关重在执法”，反方观点是“作为税务机关，服务重于执法”。这次比赛起因于国 (A) On-site On April 24, the final of the “Law Enforcement and Service” TV Debate Competition organized by the Bureau of Recovery of Taxes collected by the State Administration of Taxation of Xuchang City was held in the newly-built Xuchang Television Station. Both the pros and cons of the debate are made up of tax officials and business representatives from the Bureau of Taxation of the State Administration of Taxation in Xuchang City. From the square point of view, “the tax authorities emphasize law enforcement.” The opposite view is that “as a tax authority, services are more important than law enforcement.” The game originated in the country