本文认为,对“税收发展质量”理念的强调,体现了科学发展观对“十二五”时期税收发展的要求,体现了加快经济发展方式转变与调整经济结构任务对税收发展的要求.本文结合有关调研情况,分析了当前税收发展质量方面存在的问题,并提出了在“十二五”时期提高税收发展质量的几点建议.“,”This paper argues that highlighting the concept of 'the quality of tax development'reflects not only the scientific development perspective, but also a requirement on tax development for accelerating economic development mode transformation and structure adjustment. Combined with related researches, the paper analyzes existing problems in the quality of tax development and proposes some suggestions on improving the quality of tax development in the period of National Twelfth Five-year Plan.