二十世纪的末期,国外发达的资本主义国家开始尝试行政方面的改革,改革结束后新公共管理理论(以下在正文中将简称为“新公管”)出现并被广泛应用。通过研究发现,它对我国税务的行政管理有重要的正面影响。本文从“新公管”理论和税务行政管理的基本内涵入手,总结前者对后者的借鉴意义,为税收相应工作进一步的优化提供正确的方向,从而为做好我国整体上的行政管理工作做贡献。 At the end of the twentieth century, advanced capitalist countries in foreign countries began to try administrative reform. After the reform, the theory of new public administration (hereinafter referred to as “new public security ” in the text) appears and is widely used. Through the study found that it has an important positive impact on China’s tax administration. This article starts with the basic connotation of “New Public Management ” and tax administration, summarizes the former’s reference meaning to the latter, and provides the correct direction for the further optimization of the tax work, in order to do a good job in our country’s overall administration Work to contribute.