十一届三中全会以来,我国经济体制进行了一系列改革,国民经济出现了翻天覆地的变化,税收工作也迈入了新的黄金时代,在这新的历史时期,作为一个税务工作者肩负的任务比过去任何时期都更加艰巨。李先念主席指出:“税收是国家调节经济、保证收入、推进建设的一个重要手段。在当前尤为重要。”当前作为一个合格的税务工作者,必需具备三个基本条件:第一要学习政治,坚持四项基本原则,具有为四化作贡献的理想,热爱本职工作,树立长期做税收工作的专业化思想;第二要学习税收政策法令,努力钻研熟悉业务知识,在税制不断为适应经济发展需要而进行改革中,变化较多,不断出现新情况新问题,不学习是不可能做好工作的;第三要努力学习会计知识,既要熟悉会计凭证、会计帐簿、会计报表,又要掌握企业财务会计规定和财务收支情况,经济活动情况,才能正确履行税务干部职责,做到以法治税。 Since the Third Plenary Session of the 11th Central Committee of the Communist Party of China, a series of reforms have taken place in the economic structure of our country. The national economy has undergone tremendous changes. Taxation work has also entered a new golden era. As a tax worker in this new historical period, The mission is more difficult than ever before. Chairman Li Xiannian pointed out: “Taxation is an important measure for the state to adjust its economy, ensure revenue, and promote construction. It is especially important at present.” Currently, as a qualified tax practitioner, three basic conditions must be met: first, to study politics and persist Four basic principles, with the ideal of contributing to the four modernizations, love their own work, and establish long-term professional tax work ideas; the second tax policy decree to study hard to study familiar with the business knowledge, in the tax system to meet the needs of economic development Thirdly, we must study hard accounting knowledge, we must not only be familiar with the accounting documents, accounting books, accounting reports, but also to master Corporate financial and accounting rules and financial income and expenditure, economic activity, in order to properly perform the duties of tax officials, so as to rule of law tax.