我们知道,生产是基础,生产决定财政收入。这就是说,生产是第一性的,财政收入是第二性的。只有生产发展了,财政收入才有充裕的基础。因此,税务部门和税务干部,无论在制订税收规定,编制税收计划,加强征收管理等各个方面,都应该从有利于生产出发,并在日常工作中,时刻关心生产,促进生产。这已经是大家公认,无可非议的了。但是应该了解,税务部门促 We know that production is the basis of production and determines the financial revenue. This means that production is primary and fiscal revenue is secondary. Only when production has developed, will there be ample fiscal revenue. Therefore, both the tax department and tax cadres should pay attention to production and promote production in their daily work regardless of whether they should formulate tax provisions, formulate tax plans, or strengthen collection management. This is already everyone’s recognition and beyond reproach. However, it should be understood that the tax department urged