在社会主义市场经济日益发展的今天，税收工作怎样才能充分发挥好经济杠杆的宏观调控作用？如何才能切实保证地方经济健康、协调、快速发展？怎样才能真正做到“上为国家分忧，下为地方解愁”？这是当前摆在我们国税面前的一个全新的课题，也是社会主义市场经济赋予我们国税工? In today’s socialist market economy is growing day by day, how can the tax work give full play to the role of macroeconomic regulation and control of economic leverage? How to effectively ensure the local economy is healthy, coordinated and rapid development? How can we truly “share the worry about the country, under the local worry”? This is a brand-new issue that is currently posing before our national tax and is also what the socialist market economy gives us.