我国的税收征管制度是经过20世纪50年代到70年代的创建,80年代的恢复和90年代的改革所形成的。税收管理员制度随着税收征管制度的建立而建立、发展而发展,从最初以“管户”为特点的税收专管员制度到以“管事”为特点的税收管理人制度,再到目前的以“管户与管事相结合”为特点的税收管理员制度,经历了一个漫长的实践过程。本文对我国税收征管制度的历史沿革做了简要回顾并给予客观评价。 China’s tax collection and administration system was formed through the founding of the 1950s and the 1970s, the restoration of the 1980s, and the reform of the 1990s. Tax administrator system with the establishment of the tax collection and management system to establish, develop and develop from the original system of “tax accountant” as a special tax administrator to “management” as the characteristics of the tax administrator system, to the current The tax administrator system characterized by the combination of managers and directors has undergone a long process of practice. This article makes a brief review of the historical evolution of China’s tax collection and management system and gives an objective assessment.