为了使党政企事业领导干部熟悉税收基本理论和基本知识 ,不断掌握税收制度、税收政策、税收管理、税收法律法规和国际税收关系等 ,以利于自觉执行党和国家的宏观经济管理方针政策 ,运用税收杠杆 ,更好地促进经济发展和产业结构的合理调整 ,国家税务总局专门出版发行了《领导干 In order to familiarize party, government and enterprise leading cadres with the basic tax theory and basic knowledge, and constantly grasp the tax system, tax policy, tax administration, tax laws and regulations and international tax relations so as to facilitate the conscious implementation of the party’s and the state’s macroeconomic management principles and policies, The use of tax levies to better promote the economic development and rational adjustment of industrial structure, the State Administration of Taxation published a special publication of "leading cadres