确定合理的宏观税负水平是税收科学发展观的体现;深化税制改革、实现税制整体化是深入贯彻落实科学发展观、构建和谐税收的紧迫要求;改革税收立法机制、完善税收立法是贯彻落实科学发展观,实现依法治税的关键;正确处理税收与民生的关系是贯彻落实科学发展观的重要课题。 Determining a reasonable level of macro-tax burden is a reflection of the scientific outlook on tax development. Deepening tax system reform and realizing tax system integration is an urgent requirement for thoroughly implementing the scientific concept of development and building a harmonious tax revenue. Reforming the tax legislative mechanism and perfecting tax legislation is the key to implementing science Development concept and the key to tax administration according to law. Correctly handling the relationship between tax revenue and people’s livelihood is an important issue in carrying out the scientific concept of development.