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今天讲题的题目是:适应新形势,强化税收科研。讲两个大问题。 一、税收科研面临的新形势 在去年的全国税收工作会议上,项怀诚同志明确地把税收工作划分为税收理论、税收制度、税收管理三个部分。这个科学的论断把研究税收理论、搞好税收科研提到至关重要的地位,而要搞好税收科研工作,必须清楚地认识我们当前面临的形势。
The topic of today’s topic is: to adapt to the new situation and to strengthen tax research. Talk about two big problems. I. New Situation Facing Tax Research In last year’s national conference on tax work, Comrade Xiang Huaicheng explicitly categorized tax work into three parts: tax theory, taxation system and taxation administration. This scientific thesis puts the study of tax theory and tax research very important. To do a good job in tax research, we must clearly understand the situation we are facing now.