强化理论意识躬身调查研究张国生全国政协主席李瑞环同志曾经指出：“离开研究的领导是瞎领导，离开领导的研究是白研究。”这句话深刻地阐明了领导决策与理论研究工作的辩证关系。近些年来，我国的税收事业之所以兴旺发达，之所以能够进行一系列的税制、征管、队伍建设的... Reinforcing Theoretical Consciousness Leaning to Survey and Study Zhang Guosheng, chairman of the CPPCC National Committee, comrade Li Ruihuan once pointed out: “Leaving the research leader is a blind leader and leaving the leadership research is a white study.” This remark profoundly expounded the dialectical evidence of leadership decision-making and theoretical research relationship. In recent years, the reason why China’s tax revenue has been thriving is that it has been able to carry out a series of tax systems, collection and management, and team building.