我国已迈入“十二五”时期,在新时期税收征纳关系的完善是税收工作能否顺利进展的重要因素。本文先从我国现代税收征纳情况入手,提出了现实存在的许多问题。进而阐释和谐税收征纳关系的构建对我国税收工作及其他方面的影响意义,最后分别从征纳双方角度,提出有利于改善我国税收征纳关系的一些举措。 Our country has entered the “Twelfth Five-Year” period. In the new era, the improvement of tax collection and collection is an important factor for the smooth progress of taxation work. This article begins with the tax collection in our country and puts forward many problems that exist in reality. And then explains the significance of building a harmonious tax collection relations on tax work and other aspects in China. Finally, some measures are proposed to improve the relationship between tax collection and taxation in China.