税务专管员既是税收政策的直接执行者,又是税收的组织收入者,在整个税收工作中起着十分重要的作用。其工作成效的好坏,很大程度上与个人主观能动性的发挥有一定关系;而其个人的心理因素对能动性的发挥又有直接影响。专管员积极的心理,有利于促进税收工作的顺利进行,而消极心理则会阻碍工作的开展。从近一个时期查处的偷漏税和抗欠税案件分析,专管员在工作中表现的消极心理,是导致案件发生的因素之一。归纳起来消极心理有如下几种: 同情。这是专管员因其对纳税人的表面印象而诱发的一种同情心态。这种心理可分为两种情况。一种是对职业的同情。如煤炭行业劳动强度大,一些专管员认为他们付出的代价大, The tax administrator is not only the direct executor of tax policy, but also the income tax of the organization, which plays an important role in the whole taxation work. The performance of the work is good or bad, to a large extent, with the individual’s subjective initiative to play a certain relationship; and its personal psychological factors play a direct impact on the initiative. Managers positive psychology, help to promote the smooth progress of tax work, and negative psychology will hinder the work. From the recent investigation of tax evasion and anti-tax case analysis, the negative psychology demonstrated by the supervisor in the work is one of the factors leading to the case. Sum up negative psychology are the following: Sympathy. This is a sympathetic mentality induced by the supervisor on the surface of the taxpayer. This psychology can be divided into two situations. One is the sympathy for careers. Such as the labor intensity of the coal industry, some managers think they pay a large price,