税务人员是具体贯彻执行税收政策法令、从事税务工作的专职人员。国家的税收政策和制度需要税务人员在各自的工作岗位上发挥应有的作用。否则,再好的税制无人负责贯彻实施,也成了空中楼阁;再丰裕的税源无人去组织,也不会自动流入国库。可以说,税务人员素质的高低是税收工作水平高低的决定因素。因此,税务工作对税务人员的思想、言论、行为等方面都有着十分明确的要求。根据新形势、新任务的要求,税务人员的基本规范可概括 Tax officials are the full implementation of tax policy and decree, engaged in tax work full-time staff. National tax policies and systems require that tax staff play their due roles in their jobs. Otherwise, no matter how good the tax system is for people to implement it, it has also become a paragon in the air. No tax source will be organized and there will be no automatic inflow into the state treasury. It can be said that the quality of tax officers is the level of tax work to determine the level of factors. Therefore, the tax work has very clear requirements on the tax officers’ thinking, speech and behavior. According to the new situation and the requirements of new tasks, the basic norms of tax personnel can be summed up