在现阶段纳税人遵从度“二元”特征的历史条件下,面对税收公平原则与税收最小征收费用原则之间的尖锐矛盾,实际税收征管明显向效率倾斜,造成了不同遵从度纳税人税收负担出现差异,并为高遵从度纳税人带来超额税收负担。三个根本性转变是实现对纳税人遵从度“二元”结构治理的有效途径。 Under the historical conditions of the taxpayer’s compliance degree and the “duality” feature, in the face of sharp contradictions between the principle of tax fairness and the principle of minimum tax collection, the actual tax collection and administration has obviously leaned toward efficiency and has resulted in different compliance tax payments There is a difference in the tax burden on the taxpayers and an excessive tax burden on the highly compliant taxpayers. Three fundamental changes are the effective ways to realize the governance of the “duality” structure of taxpayers.