Tax management is the most fundamental way to ensure the completion of tax tasks, an important link to ensure tax revenue, an important part of the whole tax management, a bridge and link to coordinate the relationship between tax collection and payment, and an important position to practice the "Theory of Three Represents", implement the Scientific Outlook on Development and display the tax image. This paper discusses how to be a good tax administrator. The first is to be a "sensible person" who knows the law, understands the law and uses it. People often say "strike while the iron is hot". Being a qualified tax administrator, knowing the law and relying on legal weapons to guide the work is the most fundamental requirement. Performing duties according to law, exercising rights according to law, and managing according to law are both responsibilities and "magic weapons" for management. Taking tax administration according to law and civilized law enforcement as the soul of tax work is the most fundamental requirement for tax personnel, especially tax administrators. Therefore, as a tax collector, one must be familiar with the Law on the Administration of Tax Collection and related laws and regulations, be able to correctly use laws and regulations to solve various contradictions in his work, and be an intellectual who knows the law, understands the law and uses it. The second is to be the "leader" in explaining difficult problems and tax publicity. In order to realize its functions and meet the needs of the public, the state relies on its political power, uses legal means, and collects it from members of society compulsorily and free of charge according to predetermined standards, thus obtaining a form of fiscal revenue. Because it's mandatory and unpaid. Then, taxation and tax payment are a pair of contradictions, and publicity and education is an essential link to solve the contradiction of collection and payment. As a tax administrator, we should first establish a positive propaganda concept, shoulder the heavy responsibility of tax law propaganda, overcome the simple behavior of "punishing instead of publicizing", and actively adopt various means to publicize tax law, so that the general public can establish "being proud of paying taxes in good faith and ashamed of tax evasion; The concept of being proud of paying taxes on time and ashamed of defaulting on taxes has established the principle of "taking from the people and using it for the people". The third kind is "diligent and hard-working." "Leg diligence, eye diligence and mouth diligence" are the basic requirements for a good tax administrator. "Leg diligence" means regular inspection and random inspection to overcome the omissions of tax collectors, timely understand the taxpayer's situation, accurately grasp the taxpayer's business situation in the jurisdiction, and lay the foundation for accurate verification and adjustment of various taxes payable; ""critical eye "means diligent observation, timely discovering new business households and closed business households, urging them to go through relevant procedures, and timely discovering illegal business practices of closed business households; Word-of-mouth "means to publicize the relevant tax knowledge to taxpayers in time and at any time, explain the new tax policy, explain and solve problems in time when they are found, so as to find, master and solve all kinds of illegal problems in time and solve them in the bud." The fourth is to be a "black-faced person" who handles affairs impartially and strictly enforces the law. Strict law enforcement and fair law enforcement are the principles of every law enforcer. On the premise of vigorously publicizing the tax law, we should strictly enforce the law and make everyone equal before the law. Although it is the obligation of every operator to pay taxes according to law, it is not easy for everyone to pay taxes consciously. In order to standardize the tax order according to law and ensure the stable, healthy and sustainable development of national tax revenue. First of all, we should improve the quality of law enforcement personnel; Secondly, it is necessary to increase the punishment for tax evasion; The third is to strictly put an end to the phenomenon of human tax, relationship tax and family tax. In the process of law enforcement, we must resolutely "enforce the law impartially, do not recognize any relatives, and everyone is equal before the law", earnestly safeguard the dignity of the tax law, increase the intensity of performing their duties according to law, and establish a good image of tax officials. The fifth is to be a "warm-hearted person" who serves the public wholeheartedly and sincerely. Taxpayers should enhance their sense of service while strictly administering taxes according to law. On the one hand, it is to publicize the tax law to households, guide the tax law into enterprises, send a warmth, dedication and love to taxpayers, and say "Hello! "Offer a cup of hot tea, say sorry, purify your feelings, send a smiling face, as one of the contents of serving taxpayers, and actively provide taxpayers with a good tax environment. Strive to make taxpayers satisfied with quality services and return with satisfaction. Clarify your responsibilities and tasks. The duties and tasks of tax administrators in the new era mainly include desk management of taxpayers, on-the-spot understanding of taxpayers' situation, provision of tax payment services and necessary verification, which are generally summarized as "ten controls and three no care":

The so-called "ten tubes" specifically include:

1. Tax policy publicity and transmission, tax consultation and guidance to help taxpayers continuously improve their ability to pay taxes;

2 to master the household registration and changes of tax sources under their jurisdiction, and clean up the households with poor collection and management;

3. Investigate and verify the production, operation and financial accounting of taxpayers under their jurisdiction;

4. Verify the tax returns of taxpayers under their jurisdiction;

5. Make tax reminders;

6. Conduct tax assessment and tax interview;

7. Investigate and verify all kinds of application materials such as tax reduction and exemption, tax refund, and approval of tax administrative license;

8. Put forward opinions on correcting general tax-related violations;

9. Conduct invoice management;

10. Other related tax administration work.

The so-called "three don't care" means that tax administrators don't care about tax collection, tax inspection and tax administrative punishment except in special circumstances.

Third, we must have certain qualities and abilities. People-oriented, strict team management, and vigorously implementing the strategy of "promoting taxes with talents" are powerful guarantees for doing a good job in tax work in the new period. As one of the main authors of this paper, tax administrators must have certain qualities and abilities, and should constantly improve them. The author believes that tax administrators in the new era should have the following four qualities and abilities.

Four qualities: First, political quality. As national civil servants, tax administrators must have a firm and correct political direction; Adhere to the purpose of serving the people, straighten out and close the relationship between tax collection and payment; Adhere to the work style of seeking truth and being pragmatic, abide by the law and discipline, and establish the image of a clean and honest public servant; We should study hard, be diligent and dedicated, and constantly strengthen the accumulation of knowledge and experience. The second is professional quality. It is necessary to be fully familiar with the knowledge of fiscal and taxation business, but also familiar with the knowledge often used in practical work and apply it freely. At the same time, we should strengthen the study of computer, law, foreign languages, market economy theory and other knowledge closely related to taxation, especially computer knowledge. We must continue to study, not only to master the application of tax collection software, but also to strengthen the study of basic computer accounting software in enterprises, so as to check the electronic account books of enterprises skillfully enough to meet the needs of modern enterprise management. The third is intellectual quality. The level of intelligence directly affects the observation, understanding and thinking of tax-related issues by tax administrators. We should pay attention to cultivating and constantly improving our observation, memory and thinking ability. The fourth is psychological and physical quality. Psychological quality mainly includes emotional stability, compatibility of unity and cooperation, originality of work, humble attitude towards taxpayers, psychological self-adjustment and so on. Physical fitness mainly refers to people's physical strength and adaptability. Tax administrators must have healthy bodies and continuous fighting energy, and be able to adapt to various changes in the external environment.

Four abilities: one is the ability to express. Tax administrators must first have the ability to express themselves, and be able to accurately convey the national tax policies, the work arrangements of superiors and their own ideas and intentions to taxpayers and related parties in oral or written form. This is not only a means of information exchange, but also a medium of emotional contact. If the language is unclear, it is difficult to maintain daily work. The second is interpersonal coordination ability. In practical work, tax administrators must coordinate with taxpayers, withholding agents, various functional departments, party committees and governments, village and street neighborhood committees and other aspects to reduce internal friction and form a joint force. We should do a good job in mass work with affection, treat others with sincerity, and avoid indifference, conceit and selfishness. The third is the ability to arrange time. Tax administrators work at the grass-roots level, and the work arranged by superiors and what they have to do are complicated and inevitably conflict with each other, which requires us to arrange our time reasonably and make overall plans. The ability to arrange time reasonably, first of all, is to cherish time and not waste a minute; Secondly, we should complete the most important tasks in the best time period; Thirdly, we should plan to allocate our available time and combine the allocation of time with the work plan. The fourth is learning ability. Today's era is an era of rapid development. Our tax officials must keep up with the development of the situation, constantly learn new knowledge, cultivate new ideas and open up new horizons. Not only learn book knowledge and other people's experience, but also have the ability of independent thinking and reasoning. In addition, tax administrators should also have certain organizational, command and decision-making abilities.

Finally, it is necessary to strengthen supervision, restraint and incentive assessment. Tax administrators are front-line law enforcement officers who directly deal with taxpayers. As the saying goes, "if you walk by the river, you will inevitably not get wet." In order to avoid "wet shoes" of tax administrators, we must strengthen supervision and restriction, establish and improve the assessment and incentive mechanism at the same time, and fully mobilize the enthusiasm and initiative of tax administrators. To this end, first, it is necessary to conduct a comprehensive and strict assessment and supervision of tax administrators in strict accordance with the requirements of the Provincial Bureau's Provisions on Business Work and the Interim Provisions on Responsibilities of Tax Law Enforcement Posts, combined with the quality assessment of tax collection and management, the assessment of work objectives and the year-end assessment of civil servants. Give appropriate spiritual and material rewards to tax administrators who have made outstanding achievements in assessment; For unqualified tax administrators, in addition to criticism and education, certain economic penalties are given; If the year-end assessment is still unqualified, wait for the post. Make the broad masses of cadres and workers establish the concept of "reactive power is excessive, inaction is useless" and create a good atmosphere for creating first-class performance. The second is to further improve the tax law enforcement responsibility system, strengthen accountability, and further standardize the law enforcement behavior of tax administrators. The third is to explore the implementation of the ability level management system for tax administrators, carry out multi-functional competition for employment, and encourage tax administrators to work hard. According to the principle of energy level management established by the State Administration of Taxation, which is "to set posts by people, to set responsibilities by posts, and to set awards by responsibilities", according to the performance of tax administrators, the implementation of work system, the quality of collection and management, the ability to solve problems and other indicators, the grade allowance is set up, and a road to reform the tax personnel system that pays attention to ability and performance is explored. Fourth, strictly implement the regular rotation system and off-duty audit system of tax administrators to prevent unfair phenomena such as human tax and relationship tax.

I think to be a good tax administrator should strengthen seven kinds of consciousness:

First, enhance the awareness of learning and be a "real talent and practical learning" tax administrator.

Learning is the ladder of human progress. Today, with the continuous progress of China's reform, opening up and modernization, we need to learn a lot of new knowledge and skills. As a tax administrator, no matter how busy the work is and how heavy the task is, you should try to find time to read more books and newspapers, especially to learn "Scientific Outlook on Development's important thoughts, tax laws and regulations, computer applications and other knowledge, so as to make use of what you have learned, promote learning by learning, learn from each other's strong points and apply theory."

Second, strengthen the overall awareness and be a tax administrator who is satisfied with the government, leaders and taxpayers.

He who does not seek the overall situation does not seek a domain. All the work of tax administrators should start from serving the overall situation of local economic construction, find the right role from the overall situation, carry out all the work independently and creatively around the economic construction center, guide the enthusiasm of taxpayers to the main battlefield of economic construction, make use of the advantages of tax departments in understanding finance and accurate information, make suggestions for local economic development, actively participate in the investment promotion work of local governments, and provide fast and in-place services for local economic development. Take taxpayers as the center, send warmth to taxpayers' hearts, do practical things that taxpayers urgently need, set services on mobilizing taxpayers' enthusiasm, and win the satisfaction of the government, leaders and taxpayers with good social benefits.

Third, enhance the sense of innovation and be an enterprising tax administrator.

As a tax administrator, facing all kinds of taxpayers, there are many difficulties in the work. In specific work, we should overcome the negative fear of difficulties, instead of unilaterally emphasizing the difficulties such as tight working funds, poor conditions, heavy tasks and difficult work, we should establish the idea of self-reliance, hard work and advancing despite difficulties. Second, he must overcome passive coping thinking, and can't rely on it to push, move, dial and turn. We must establish the spirit of facing difficulties, fighting bravely and making progress. Especially in many new jobs of the tax department, we should dare to think, do and be the first, and dare to break through the traditional practices.

Fourth, strengthen the awareness of development and be a tax administrator who meets the requirements of the times.

The times are progressing and the society is developing. Keeping pace with the times should also be reflected in tax administrators. Tax administrators should conform to the trend of the times and establish a new concept that meets the requirements of the times, that is, the concept of "everything serves the economy and everything gathers wealth for development". They should be good law enforcers, defenders of taxpayers' legitimate rights and interests, and even better service providers. Strictly implement the tax law, collect all the tax that should be collected, collect none that should not be collected, collect according to law and collect according to the rate, and effectively protect the legitimate rights and interests of taxpayers. We should put ourselves in a correct position with taxpayers, enhance our feelings with taxpayers, go deep into taxpayers, understand the hardships of their operations, listen to their voices and understand their needs. Do practical things, do good things and solve difficult problems for taxpayers sincerely.

Fifth, strengthen the awareness of the rule of law and be a tax administrator who manages taxes according to law.

With the continuous development of the socialist market economy, it has become the consensus of governments at all levels, tax authorities at all levels and all walks of life to adhere to the rule of law, which has also greatly improved the tax legal environment. To vigorously promote the process of tax administration according to law, we must consolidate the ideological foundation of tax officials, firmly establish the idea of the supremacy of law, take the national tax law as the only criterion to guide tax work, correctly handle various relations in the tax field in strict accordance with laws and regulations, take Theory of Three Represents as the guide, vigorously carry out legal education, enhance the awareness of the rule of law, and constantly improve the consciousness of tax officials in tax administration according to law.

Sixth, strengthen the awareness of clean government and be an aboveboard tax administrator.

Tax administrators, as grass-roots law enforcers, exercise certain tax management, collection and punishment rights. However, in order for the sacred power endowed by this country to be used properly, for the people and for the public, it must be legal, open, fair and honest. In the face of all kinds of temptations and tests in society, we should always be honest, keep the alarm ringing, never forget our purpose and keep our true colors forever. We should learn from excellent producers, learn from their lofty moral character and excellent character, always maintain the true nature of public servants and be an aboveboard tax administrator.

Enhance the sense of dedication and be a down-to-earth tax administrator.

Tax administrators deal directly with taxpayers and have a lot of work to do. Without a strong sense of dedication and selflessness, you can't do a good job. You should lower your head and be a willing cow. To enhance the enterprising spirit, we must first start a business, treat our work with a sense of urgency and responsibility that we can't sleep at night, and strive to form a more energetic, enterprising, dedicated and contributing atmosphere. Secondly, we should be indifferent to fame and fortune, pay attention to curbing selfish desires, concentrate our energy and thoughts on our work, make achievements, and accept the test of organizations and the masses. Secondly, we should correctly handle the relationship between national interests and personal interests, put national interests above everything else, and never ask for benefits that we don't deserve.