The ability to lead tax politics is to promote the modernization of tax governance capabilities and to transform institutional advantages into governance capabilities. According to relevant public information inquiries, as of December 13, 2022, the Party Committee of the State Administration of Taxation has proposed to focus on improving the tax governance capabilities in the following six aspects: first, political leadership capabilities, second, planning and innovation capabilities, third, technology-driven capabilities, and fourth, System execution capabilities, the fifth is collaborative governance capabilities, and the sixth is risk prevention capabilities. The key to promoting the modernization of the tax governance system and governance capabilities is to transform institutional advantages into governance efficiency.