税收征管模式是税务机关为了实现税收征管职能，在税收征管过程中对相互联系、相互制约的税收征管组织机构、征管人员、征管形式和征管方法等要素进行有机组合所形成的规范形式，通常表现为征收、管理、稽查的组合形式。税收征管模式的优化就是探求税收征管体系内部要素的最优组合形式。它是一项系统工程，需经历一个较为复杂的实践探索过程。而贯穿整个过程、对改革行为起指导和约束作用的原则必须是明确的。这种原则既来源于对征管体系内部要素运行规律及其与环境联系规律的认识，又对实践探索活动的结果和选择起检验作用。本文从税收征管运行和发展规律以及行政组织管理的一般原理出发，提出了税收征管模式优化的４个原则，以期对征管改革健康发展起积极作用 The tax collection and management model is the standard form formed by the organic combination of the tax authorities in order to realize the tax collection and management functions, the tax collection and management organizations, the collection and management personnel, the collection and management methods and the collection and management methods of mutual relations and mutual restraint in the process of tax collection and management. For the collection, management, inspection combination form. Optimization of tax collection and management model is to explore the tax collection system, the optimal combination of internal elements. It is a systematic project, need to go through a more complex practice exploration process. Throughout the entire process, the guiding and binding principle of reform must be clear. This principle originates both from the understanding of the laws governing the operation of elements within the system of collection and management and the laws of the environment and from the results and choices of practice and exploration activities. Based on the tax collection and management rules and the general principles of the administrative organization management, this paper puts forward four principles to optimize the tax collection and management model so as to play a positive role in the healthy development of the collection and management reform