以邓小平理论为指针改进和提高税收工作中国社会科学院经济所研究员戴园晨党的十五大确立了邓小平理论为党的指导思想。邓小平理论是当代的活的马克思主义，我们要按理论的两个精髓，即实践的标准，把实践作为检验真理的唯一标准；再是生产力标准，要从三个有利于的角度来... Improving and Raising Tax Work with Deng Xiaoping Theory as the Guideline The 15th CPC National Chengchih Party Committee, the economist researcher of the Chinese Academy of Social Sciences, established Deng Xiaoping Theory as the party’s guiding ideology. Deng Xiaoping Theory is a living Marxism of our time. We must regard practice as the criterion of practice and practice as the sole criterion for testing truth. Third, we must regard productivity as the criterion of productivity.