关于坚持改革精神加强与改善税收理论研究工作的思考李维国税收理论研究是税收事业中不可缺少的一项建设性工作，是各级税务学会和税收科研所的基本任务。在当前巩固完善新税制，深化征管改革的进程中，税收理论研究工作面临着挑战与机遇同在、困难与希望并存的形势。这些... Reflections on Insisting on the Spirit of Reform and Strengthening and Improving Tax Theory Research LI Weiguo Tax theory research is an indispensable and constructive task in the taxation undertaking and the basic task of taxation institutes and tax research institutes at all levels. In the current process of consolidating and perfecting the new tax system and deepening the reform of collection and administration, the research on taxation theory is facing the challenges of facing the same opportunities and the difficulties and hopes of coexistence. These ones...