实现两个转移的理论及实践刘行景国家税务总局明确提出：１９９５年要把税收工作重心转移到基层、转移到征管上来，并要求全国税务系统提高认识，转变观念，尽快实现上述两个转移。国家税务总局的这一重要决策，对于研究全新的税收工作思路，不断改进各项税收工作，开创崭... The Theory and Practice of Realizing the Two Shifts Liu Xingjing State Administration of Taxation explicitly put forward: In 1995, we should shift the focus of taxation work to the grassroots level and transfer it to collection and management. We should also ask the national taxation system to raise awareness, change concepts and realize the above-mentioned two transfers as soon as possible. This important decision of the State Administration of Taxation is of great significance to the research of a brand new tax work train of thought, continuous improvement of taxation work,