党的“十四”大提出建立社会主义市场经济体制以后，社会经济得到了迅速发展。社会主义市场经济是开放的、竞争的、法制的经济，社会主义市场经济能否健康发展，需要政府实现各项职能的加强和转变，其中重视税收工作，强化税务管理，实现法治、公平、文明。效率的治税八字方针 After the “14” Great Party proposed the establishment of a socialist market economic system, the social economy has witnessed rapid development. The socialist market economy is open, competitive and legal economy. Whether or not the socialist market economy can develop healthily requires the government to strengthen and transform various functions. The emphasis is put on taxation work, tax administration, the rule of law, fairness and civilization . Efficiency of the tax eight principles