在我国,“纳税人”已成为一个日益壮大的特殊群体。我国目前纳税人总数已达1亿之众。纳税人在社会经济中举足轻重的主力军地位日趋明显,纳税人锐意进取,“人”兴财旺,则社会经济高速发展,政府的经济实力随之雄厚。随着市场经济体制的建立,我国政府的效率和权威将越来越集中地体现在与纳税人的关系是否协调和顺、是否积极互利上。然而在现实生活中,纳税人的概念还没有引起足够的重视,一是仍然把纳税人与政府的关系局限在与税务机关的关系上,二是仅仅强调纳税人的义务而忽视其权利,三是一味强调政府的管理职能而忽视其服务职能。因此,在市场经济条件下,所有的政府机关和公务员都有必要更新对“纳税人”的认识,明确并正确处理好政府与纳税人的关系,使之达到一种良性状态。这是建立一个高效率、有权威的政府,从而促进社会经济健康发展的重大课 In our country, “taxpayer ” has become a growing special group. At present, the total number of taxpayers in China has reached 100 million. Taxpayers play a decisive role in the social economy as the dominant force. Taxpayers are determined to make progress. As the economy grows rapidly, the economic strength of the government will be strong. With the establishment of a market economy system, the efficiency and authority of our government will increasingly focus on whether the relations with taxpayers are coordinated and smooth, and whether they are mutually beneficial and mutually beneficial. However, in real life, the concept of taxpayers has not given enough attention. First, the relationship between taxpayers and the government is still limited to the relationship with tax authorities. Second, the taxpayers’ Is to blindly emphasize the government’s management functions while ignoring its service functions. Therefore, under the conditions of a market economy, it is necessary for all government agencies and civil servants to update their understanding of the “taxpayer” and to clarify and properly handle the relationship between the government and the taxpayers to achieve a sound state. This is a major lesson in establishing an efficient and authoritative government that will promote healthy social and economic development.