党的十六届三中全会提出树立全面、协调、可持续的发展观,促进经济社会和人的全面发展。税收是经济工作的重要组成部分,如何树立科学的税收发展观,更好地为“五个统筹”和经济建设服务,是目前需要认真研究的问题。科学税收发展观的实质是促进发展发展贯穿“三个代表”重要思想的主题。税收工作要紧扣发展这个执政兴国的第一要务,更新观念,与时俱进,充 The Third Plenary Session of the 16th CPC Central Committee proposes to establish a comprehensive, coordinated and sustainable development concept and promote the economic, social and people’s all-round development. Taxation is an important part of economic work. How to establish a scientific concept of tax revenue development and better serve the “five co-ordination” and economic construction is the issue that needs careful study so far. The essence of the scientific view of tax development is the theme of promoting the development and development of the important thinking of “three represents.” Tax work should be closely linked with the development of this top priority for governing and rejuvenating the country, updating concepts, advancing with the times, and charging