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党的十五大报告以《高举邓小平理论伟大旗帜,把建设有中国特色的社会主义事业全面推向二十一世纪》为总标题,在开头部分强调:“旗帜就是方向,旗帜就是形象”,在第三部分论述了邓小平理论的历史地位和指导意义。整个报告贯彻羞邓小平理论思想,闪耀着邓小平理论思想的光辉。这表明中国共产党非常重视科学理论对革命事业的指导和推动作用。我们税务部门学习贯彻邓小平理论和十五大精神的一个重要任务,就是要加强税收科研工作,繁荣和发展税收理论,推动税收事业全面进步,为建设有中国特色的社会主义事业做出贡献。所以,加强税收理论研究,影响深远,意义重大。 一、加强税收理论研究是建设有中国特色的社会主义的需要。 党的十五大报告是建设有中国特色的社会主义纲领性文件,其中直接涉及到税收的大致有四、五处,有许多重大问题,特别是基本经济理论和宏观经济管理,都与税收工作和税收研究有
The report of the 15th National Congress of the CPC takes the title of “holding high the great banner of Deng Xiaoping Theory and pushing the cause of building socialism with Chinese characteristics to the 21st century in an all-round way.” In the beginning, it emphasizes: “The banner is the direction and the banner is the image.” In the third part, it discusses the historical status and guiding significance of Deng Xiaoping Theory. The entire report carries out Deng Xiaoping Theory’s thought and shines the brilliant Deng Xiaoping Theory. This shows that the Chinese Communist Party attaches great importance to the guiding and promoting role of scientific theory in the cause of revolution. An important task for our tax department in studying and implementing Deng Xiaoping Theory and the 15th CPC National Congress is to strengthen tax research, prosper and develop tax theories, promote all-round tax revenue progress, and contribute to building a socialist cause with Chinese characteristics. Therefore, to strengthen the tax theory research has profound and far-reaching significance. First, to strengthen tax theory is the need to build socialism with Chinese characteristics. The 15th CPC National Congress report is a programmatic document on socialism with Chinese characteristics. There are about four or five direct taxes and many major problems. In particular, basic economic theory and macroeconomic management are linked to taxation work And tax research is there