税收是国家强权下的强制分配。纳税人只要涉足政府事先划定的“圈”，其纳税义务就无可争辩地产生而且要无条件地履行。纳税人是我们的衣食父母，税务机关应该怎样征税？在强调纳税人义务的同时应该怎样充分体现纳税人的权利？我们应该为纳税人提供怎样的纳税服务？纳税人对纳 Taxes are compulsory distribution under state power. As long as the taxpayers get involved in the “circle” designated by the government in advance, their tax liability will indisputably arise and be unconditionally fulfilled. Taxpayers is our god, tax authorities should be how to tax? How to fully reflect the rights of taxpayers while stressing taxpayers’ obligations? What tax services should we provide taxpayers? Taxpayers to accept