在落实《十三五规划纲要》,着力推进供给侧结构性改革中,发挥税收的职能作用至关重要。这就要求我们正确认识和处理好以下三个关系。一、减法与加法老一辈税务工作者都记得,上世纪八九十年代税务机关开展“促产增收”工作,有一个响亮的口号叫“减法拿出去,加法拿进来”。意思是说,通过减免税支持企业发展,看起来是做的减法,但是企业发展了,税源增多了,税收也会增加,国家拿到的更多,最终做 In the implementation of the “Thirteenth Five-Year Plan” to focus on promoting supply-side structural reforms, the tax function is crucial. This requires that we correctly understand and handle the following three relations. First, the subtraction and addition The older generation tax workers will remember that in the eighties and nineties the tax authorities to carry out “production and income ” work, there is a loud slogan called . The implication is that subtracting tax to support business development appears to be a subtraction, but the business has grown, the tax source has increased, the tax revenue has increased, the state has taken more, and eventually has done