How to bring a good team to collect taxes is the primary problem that every grass-roots supervisor must face and urgently need to solve. Although the reform of the national tax department has been carried out early, we are starting to build a cadre team with excellent political quality, excellent business style and excellent discipline. Only in this way can we meet the requirements of administering taxes according to law and better enforce the law for the people. But how to mobilize the enthusiasm, initiative and creativity of tax cadres? How to strengthen the cohesion of tax cadres, improve their combat effectiveness and establish a service-oriented and learning-oriented national tax authority is the need of the development of tax cause in the new historical period. First, establish a correct outlook on life and use talents in an eclectic way. In the new historical period, the reform of the tax department has basically taken shape, and a new collection and management model has been established and improved. Comrade Mao Zedong said: "When the organizational line is determined, cadres are the decisive factor". How to break through the concept of employing people in grass-roots work has become the key. This requires us to break through the old people's thinking and employment standards, recognize people as talents, and do not allocate resources. According to the needs of actual work, we must strictly demand cadres in our work, not seek perfection and blame, but look at the strengths of cadres, not limited to details, and look at the right side without justifying shortcomings. Focus on the political quality and business skills of the second half. For cadres who support reform and abide by the law, put cadres who can and want to be officers and have high credibility in the eyes of taxpayers in important positions. Cadres with development potential should be put in areas with difficult working conditions to exercise, accumulate work experience, increase their practical working ability and enhance their self-adjustment ability, so that they can mature in various environments. Never let them have a market for those who eat meat and put down their bowls and scold their mothers. For those who are unwilling to make progress and do more than a dozen things, we should criticize and educate them, stimulate their conscience and enterprising spirit, urge them to keep up with the situation clearly, get rid of bad habits, and punish those cadres who keep making big mistakes politically and economically, so as to form a good trend in the unit that the capable can reuse, the mediocre have no place to stand, select and employ people, encourage cadres to make progress, and establish a truly red and expert tax cadre team. Educating and arming people with correct knowledge and cultivating high-quality tax cadres are the needs of the present and the future. Facing the new situation, new problems and new tasks of the current national tax work, every tax cadre needs to constantly learn and master new knowledge and new professional skills to enrich himself and improve his ability to analyze and solve problems. Comrade Mao Zedong said: "The situation is constantly changing. If you want to adapt your mind to the new situation, you must study. " For learning, you should have a starting point but no end point. The scope of study should be expanded. In addition to learning the business knowledge of your own tax system, you should also learn some related knowledge such as political theory, economy and law. If possible, English learning should also be organized to meet the needs of tax work under the new situation. In the form of study, you should strive for diversification, and you can adopt individual self-study and unit centralized study. If possible, they can be organized to participate in correspondence study. In order to form a strong learning atmosphere within the unit, education tax cadres should truly establish the concept of lifelong learning and truly become learning-oriented national tax authorities. We should be able to apply what we have learned, skillfully apply what we have learned to the actual tax work, and realize the overall improvement of the overall quality of unit cadres. We should make a multi-level study plan. In view of the current polarization of the quality of tax cadres, we should treat them differently, make plans at different levels, and learn the basic situation of low-quality personnel in various forms and channels. This kind of people often have poor cultural foundation, so they should start with the basic application of their work. It is necessary to focus on the objectivity, scientificity and operability of the tax administrator's operation platform and model assessment.