税收征管改革的深化需要从理念上和管理程序上创新。一、实现以人为本的税收征管战略转移（一）建立以纳税人为核心的新型税收征管模式政府过强的征税意识以及在征纳双方的权利和义务中明显袒护税务机关的不公平的法律规定，会挫伤纳税人的纳税积极性。不能把税务机关征税简单 Deepening the reform of tax collection and management needs to be conceptual and management innovation. First, the realization of people-oriented tax collection and management strategy shift (A) the establishment of taxpayers as the core of the new tax collection and management of the excessive tax awareness of the government and the tax authorities in the collection of both the rights and obligations of the tax authorities obviously unfair legal provisions, Will frustrate the taxpayer’s tax incentives. Tax authorities can not be taxed easily