编者按：税收与经济发展既是一个重大的理论问题，又是一个重大的实践问题，各级党委政府都非常重视。江泽民总书记讲：“做好财税工作，不仅要算经济账，同时要算政治账、社会账，不仅要算眼前账，还要算长远账。”可见，“算账”的过程，也是提高认识，正确处理二者关系，解 Editor’s note: Taxation and economic development are both a major theoretical issue and a major practical issue. Party committees and governments at all levels attach great importance to this. General Secretary Jiang Zemin said: “To do a good job in taxation and fiscal affairs, we must not only count economic accounts, but also count political accounts and social accounts, not only in sight but also in long-term accounts.” Thus, the process of “calculating accounts” , Correctly handle the relationship between the two, solution