正确规划并实施税收管理体制改革既是学习实践科学发展观的需要,也是社会主义税收的本质要求。本文就税务机关如何体现“以人为本”的管理理念,转变工作方式、方法,并适应世界税制与税收管理体制发展的大趋势,遵循税收管理体制的一般规律等问题进行了探讨,对如何推进税收管理体制改革提出了若干建议。 To correctly plan and implement the reform of the tax administration system is not only the need to study and practice the scientific development concept, but also the essential requirement of socialist tax revenue. This paper discusses how the tax authorities embody the “people-oriented” management philosophy, change the working methods and methods, adapt to the general trend of world tax system and tax administration system, follow the general rules of the tax administration system, Several proposals have been made for the reform of the tax administration system.