中国“入世”后,客观上要求政府转变职能,改善政府与市场、企业的关系,规范政府的管理方式,服务导向将替代传统的政府中心主义。税务征收服务是一种公共服 After China’s accession to the WTO, it objectively demanded that the government change its functions, improve the relationship between the government and the markets and enterprises, standardize the government’s management style, and that service orientation will replace the traditional government-centrism. Tax collection service is a public service