海到无边天做岸 ,山登绝顶我为峰。当我们望见 2 0 0 4年东升旭日的第一缕曙光的时候 ,就是辞别那镌刻着我们太多记忆的2 0 0 3年之际 ,就是我们《税务与经济》走过自己的四分之一世纪年华开始之时。回首过去 ,展望未来。我们深切地感到 ,办好一个学术期刊 ,必须崇尚学术 ,端正 Sea to the boundless sky to do shore, mountain climbing top I peak. When we look at the first ray of dawn on the rising sun in 2004, when we say goodbye to the year 2003 when we engraved too much of our memory, our tax and economy walked its own quarter One of the first century when the beginning. Looking back, looking forward to the future. We deeply feel that to run an academic journal must respect scholarship and correct it