税收理念是一个动态的概念,随着经济社会的发展而变化,不同的税收理念下有着不同的税收观、税收制度和税收管理行为。由于我国目前与公共财政体制相适应的税收理念尚未建立,在很大程度上引起了税收思想和税收行为的混乱,而且对税收制度的选择、税务管理工作也产生了影响。转变税收理念就要求确立纳税人主体地位,赋予纳税人与义务相对等的权利;进一步强调税收成本管理;重视税收公平问题;关注政府用税的透明度。而适应这种转变的对策是保障纳税人权利,降低税收成本,维护税收公正和促进政府诚信用税等。 Tax concept is a dynamic concept, which changes with the development of economy and society. Different tax concepts have different tax view, tax system and tax administration behavior. Since China’s current taxation philosophy that is compatible with the public financial system has not yet been established, it has caused a great deal of confusion in the tax thinking and taxation practices, and has also had an impact on tax system selection and tax administration. To change the concept of taxation requires that the taxpayer be established as the dominant position and the relative taxpayers should be given the right to be obligated. The tax cost management should be further emphasized. Tax fairness should be attached to the transparency of government taxation. The countermeasures to adapt to this change are to protect the rights of taxpayers, reduce tax costs, maintain tax fairness and promote taxation of government integrity.