和谐的税收征纳关系是在征税人与纳税人之间形成的一种成本最低、效率最高的合作关系,它是建立在征税人和纳税人相互信任的基础上的,如果征税人能够承认纳税人与征税人有长期合作、自觉履行纳税义务的动机,尊重纳税人的权利,将对纳税人的纳税心理产生积极影响,对政府信任度的不断增强,将使得征纳双方向一种和谐的税收征纳关系逐步演进。本文将对我国税收征管改革进行探讨。 Harmonious tax collection and tax relations is the lowest cost and most efficient cooperation between taxpayers and taxpayers. It is based on mutual trust between taxpayers and taxpayers. If the taxpayers Being able to recognize that taxpayers and taxpayers have long-term cooperation and conscientiously fulfill their tax liability obligations, respecting the rights of taxpayers will have a positive impact on the taxpayers’ psychology of paying taxes and their ever-increasing trust in the government will make it a A harmonious relationship between tax collection and gradual evolution. This article will discuss the reform of tax collection in our country.