税收是国家财政收入的主要来源,我国绝大多数财政收入来自税收。税务机关作为国家重要的经济执法和管理部门,掌管着国家税收政策的拟定、税收征管等重要权力。改革开放以来,我国的税务事业有了长足的发展,但也出现许多新情况、新问题,特别是各级税务机关和广大税务工作者面临着腐蚀与反腐蚀的严峻考验。对此,全国各级税务机关坚持以强化对税收执法权、行政管理权的监督制约为重点,认真做好依法治税、从严治队、科技加管理这“三篇文章”,走出了一条紧密结合税务系统工作实际的反腐倡廉的新路子。本刊这期特报道江苏省淮安市地税局、广东省地税局和内蒙古鄂尔多斯市地税局围绕税收业务开展党风廉政建设的情况,供大家借鉴。 Taxation is the main source of state revenue, and the vast majority of our fiscal revenue comes from taxes. As a national economic law enforcement and management authority, the tax authorities are in charge of the drafting of national tax policies and tax collection and other important powers. Since the reform and opening up, China’s taxation business has made considerable progress. However, many new situations and new problems have emerged. In particular, the tax authorities at various levels and the vast numbers of tax workers are faced with the severe test of corrosion and anti-corruption. In this regard, the tax authorities at all levels throughout the country adhere to the “three articles” that emphasize the supervision and restriction on tax law enforcement and administrative power, conscientiously do the tax administration according to law, and strictly control the team and science and technology plus management Combine closely with the actual work of the tax system to fight corruption and advocate a clean government. This issue special coverage of Jiangsu Province, Huai’an Local Taxation Bureau, Guangdong Provincial Inland Revenue Department and Inner Mongolia Erdos Local Taxation Bureau around the tax business to carry out the work of building a clean government, for your reference.