随着改革开放的不断深入和社会主义商品经济的迅速发展,国家、集体、个人三者经济利益分配的矛盾,越来越突出集中表现在税收上,偷税与反偷税,腐蚀与反腐蚀的斗争越来越激烈。这一方面是由于在商品经济条件下,有些纳税人为了达到减免税和偷,漏税的目的,采取以“钱”买“权”,钱能通神的不法手段,腐蚀拉拢税务干部;另一方面由干税务干部大多出外作业,独来独往,征收的透明度和相互监督制约机制不够健全。个别税务干部利用手中的权力以税谋私,以“权”换“钱”,贪污受贿,违法乱纪。尽管这类人为数极少,但造成的影响很坏,玷污了税务部门和税务干部的形象。因此,国务院《关于整顿 With the continuous deepening of the reform and opening up and the rapid development of the socialist commodity economy, the contradictions in the distribution of economic interests among the state, the collective and the individuals have become increasingly prominent in the fight against tax revenue, tax evasion and anti-tax evasion, corrosion and anti-corruption more and more intense. This is partly due to the fact that under the conditions of commodity economy, some taxpayers have adopted the principle of “money” to buy “power” and unlucky means to corrupt and attract tax cadres for the purpose of tax relief, tax evasion and tax evasion. Another Most cadres from the dry taxation work outside the country, loner, the collection of transparency and mutual supervision and restriction mechanism is not perfect. Individual tax cadres to use their power to seek personal gain by tax, “right” for “money”, corruption, bribery, discipline. Although the number of such people is extremely small, the impact is very bad, tarnishing the image of the tax department and tax cadres. Therefore, the State Council "on rectification