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yi san ge dai biao zhong yao si xiang wei zhi dao tui dong shui shou zheng guan gong zuo quan mian fa zhan
Pages: 2-5
Year: Issue:  8
Journal: Taxation Research Journal

Abstract: 党的十六大已把“三个代表”重要思想确立为党的指导思想,并写进党章。作为承担组织收入、调控经济和公平分配职能的税收工作,应以“三个代表”重要思想作指导,与时俱进,勇于创新,敢于冲破一切妨碍发展的税收管理理念,敢于改变一切束缚发展的税收管理规定和措施,敢于革除一切影响发展的税收管理体制弊端,切实承担起保护广大纳税人根本利益,促进先进生产力和先进文化发展的时代重任。下面就此谈谈笔者的管窥之见。
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