税收管理理念是对新时期税收工作基本发展趋势的科学判断,是在总结税务事业成功与失败教训的基础上的高度概括。主要包括坚持依法治税、构建和谐税收、增强税收创新等七个方面。作为地税部门应将税收管理理念指导地税日常工作,因地制宜落实好。一、坚持依法治税。依法治税是税收工作的灵魂,是税收工作的出发点和收税带队的落 The concept of tax administration is a scientific judgment of basic trends of tax work in the new period and is highly summarized on the basis of summing up the lessons of tax success and failure. Mainly including adhere to the tax according to law, to build a harmonious tax revenue and enhance tax innovation in seven areas. As the local tax department should guide the tax management philosophy of tax daily work, according to local conditions to implement well. First, adhere to the tax law. Taxation according to law is the soul of the tax work, tax work is the starting point and tax led