随着税收征管改革的不断深入,地税机关内部形成了以规范的税收执法责任制管事制度代替专管员制度的工作模式,较好地防范了执法随意性,杜绝了为税不廉等现象的发生,促进了征管质量的提高。国家税务总局出台的《税收管理员制度(试行)》明确了税收管理员的工作职责、工作要求和监督管理等问题,为加强税源管理、优化纳税服务提供了制度上的保障。笔者从税源管理与纳税服务的意义和关系人手,结合大理市地税局推行税收管理员制度的工作实践,就 With the continuous reform of tax collection and administration, the local taxation authority has formed a working model that substitutes the system of responsibility-based management of tax revenue with the system of specialized personnel management to better prevent the randomness of law enforcement and put an end to the phenomenon of low taxation Occurred, and promoted the improvement of collection quality. The Tax Administrator System (Trial Implementation) promulgated by the State Administration of Taxation has clarified the duties, requirements and supervision and management of tax administrators, and provided institutional guarantees for strengthening tax source management and optimizing tax services. The author from the tax source management and tax service significance and the relationship between manpower, combined with Dali City Local Taxation Bureau to implement tax administrator system work practice, on