“三个代表”，是我们的党始终坚持马克思主义创新理论与科学实践相结合而产生的新时期的重要思想。税务工作应该活学活用党的创新理论，深刻领会江泽民同志“三个代表”重要思想的精神实质和基本观点。树立创新理念，不断解决税收工作中遇到的新情况，新问题。当前学习“三个 The “three represents” are the important thoughts of the new era that our party always adheres to when Marxist innovative theory is combined with scientific practice. Taxation should learn from the party’s innovative theory and deeply understand the essence of the important thinking of Comrade Jiang Zemin’s “three represents” and its basic standpoints. Establish innovative ideas and continuously solve new situations and problems encountered in taxation work. Current study "three