20世纪70年代末80年代初,伴随着经济上新自由主义思潮的兴起和信息技术革命的浪潮,西方国家掀起了一场新公共管理运动。新公共管理运动给西方国家税收管理方式带来了巨大变化,并对税收征纳成本的有效控制起到了积极作用,本文总结他国经验,以期从发达国家税收管理制度设计和安排上得到一些解决我国目前问题的有益借鉴。 In the late 1970s and early 1980s, along with the rise of the economic neo-liberalism and the tide of information technology revolution, western countries set off a new public administration movement. The new public management movement has brought tremendous changes to the western countries’ tax management methods and has played a positive role in effectively controlling the tax collection costs. This article summarizes the experience of other countries with a view to obtaining some solutions to the problems in the design and arrangement of the tax administration system in developed countries The current problem of useful reference.