随着改革开放的不断深化 ,税收在国民经济中的地位日渐增强 ,怎样充分发挥税收的职能作用 ,更好地促进国民经济的快速发展 ,成为我们亟待研究的课题。在这个背景之下 ,1 986年 9月云南省税务学会成立 ,这是由云南省社科联主管 ,经云南省民政厅登记管理 ,挂靠在云南省国家税务局 With the continuous deepening of reform and opening up, tax revenue has become increasingly prominent in the national economy. How to give full play to the functions of taxation and promote the rapid development of the national economy has become a subject that we must study urgently. Under this background, the Taxation Institute of Yunnan Province was established in September 1986, which is managed by Yunnan Provincial Federation of Social Sciences and registered and managed by the Yunnan Provincial Department of Civil Affairs. It is anchored in the Yunnan Provincial State Revenue