It is very important to strengthen the ruling capacity of the Party under the new situation. The human resource management department is assigned with the responsibility of selecting, using and training administrative cadres for the Party and directly serves the construction of ruling capacity of the party. Based on the practice of human resource management in tax field, the article puts forward the opinions in attitude change, thinking and system innovation as how to further improve the human resource management work to serve the tax administration and the construction of ruling capacity, i.e., three changes in concept of attitude from administration to service, from secrecy to openness and from leaders to mass, three prominences of practice, system and science in ideological thinking and three perfections of training, evaluation and environmental system in system innovation.