This paper summarizes the discussion course of "the Function of Taxation" of the Grade 02 Community Class in orders to learn from the colleagues as well as the readers.

本文对0 2社区班“税收的作用”讨论课进行了总结，以就教于诸位同仁、读者。

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So taxpayer service is the basic function of the taxation authority.

因此，纳税服务是税务机关的根本职能。

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The taxation management has changed from the traditional guidance type of function to the modern type of flow.

实现税收管理形态由传统职能导向型，向现代流程导向型的根本转变。

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The taxation management has changed from the traditional guidance type of function to the modern type of flow.

实现税收管理形态由传统职能导向型，向现代流程导向型的根本转变。

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