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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。
The 16th CPC National Congress has established the important thinking of the ’Three Represents’ as the guiding ideology of the party and written it into the party constitution. As a taxation undertaking organization of income, regulation and control of economy and fair distribution of duties, we should take the guidance of the important thinking of the ’Three Represents’, keep pace with the times, be bold in innovation, dare to break through all the tax management ideas that impede development, and dare to change all the constraints on development Tax administration regulations and measures, dare to abolish all the drawbacks of the tax administration system that affects development, and earnestly assume the important task of the times in protecting the fundamental interests of taxpayers and promoting the development of advanced productive forces and advanced culture. Here to talk about the author’s insights.