“三个服务”(地税部门为地方经济社会发展服务、地税机关为基层服务、地税干部为纳税人服务)学教活动的开展,是整个江西地税系统在对地税成立十年来的奋斗业绩和工作经验总结的基础上,对新时期地税事业的建设和发展提出的新要求,对全面提升地税干部素质和地税形象,增加地税收入比重,发挥地税在地方经济和社会发展中的影响和作用具有重要而深远的意义。一、深刻认识开展“三个服务”学教活动的必要性和紧迫性(一)开展“三个服务”学教活动是转变地税工作职能的根本要求随着改革的深入、对外开放的扩大和社会主义市场经济的发展、税收在国民经济中的地位和作用日益增强,按照经济决定税收,税收影响经济的规律,地税机关作为政府重要职能部门,在依法行政的同时必须切实转变政府职能,以建设服务型机关为目标,从传统的“监督型”管理理念向“服务型”政府机关转变,充分发挥服务职能、管理职能和保障职能作用,进一步改善 “Three services ” (local tax department for local economic and social development services, local tax authorities for grass-roots service, local tax cadres for the taxpayers) to carry out academic activities, is the entire system of local government tax in Jiangxi Province set up ten years of hard work achievements And work experience, based on the new requirements of the construction and development of local government taxation, to raise the quality of local cadres and prefectural tax image, increase the proportion of local government revenue, land tax in local economic and social development to play the role and influence It has important and far-reaching significance. I. Awareness of the Necessity and Urgency of Launching the “Three Services” Teaching and Learning Activities (I) Undertaking the “Three Services” Teaching and Learning Activities is the Fundamental Requirement for Transforming the Functions of Local Taxation Work With the deepening of reform, According to the law that the economy decides the tax revenue and the tax affects the economy, as the government’s important functional department, the tax authorities must make practical changes while administering the market according to law. The government functions to build a service-oriented organs as the goal, from the traditional “supervisory” management philosophy to “service-oriented” government agencies change, give full play to the service functions, management functions and to protect the functions of role, to further improve