“税收离开了企业发展，离开了社会发展，就是无源之水，无本之木。”长春市地税局朝阳分局的广大税务干部以其涵养税源、培育新的税收增长点的切身实践道出了税收和经济、税收和企业的关系。伴随着国有企业改革，下岗成为一个带有一定普遍意义的社会性问题，各级党和政府想方 “Taxes leave the development of the enterprise, left the social development, is the passive water, without the wood.” Changchun City Local Taxation Bureau of Chaoyang Branch of the tax cadres with its source of tax revenue, nurture the growth of new tax point of practice Tax and economic, tax and business relationships. With the reform of state-owned enterprises, laid-off workers have become a social issue with some universal significance. The party and government at all levels think of ways