中国自古就有追求政治和谐、社会和谐的思想和主张。“礼之用,和为贵”,是孔子的和谐观;“上合天心,下合地理,中合人和”,《水浒传》的引首句就告诉了我们朝代兴衰的规律。现代税收属于公共财政范畴,“取之于民,用之于民”的思想,本质上也与和谐社会“和”的目标不谋而合。党的十六届四中全会首次完整提出“构建社会主义和谐社会”的概念,并将其列为应该全面提高的五大执政能力之一,党的十六届六中全会更进一步明确指出:社会和谐是中国特色社会主义的本质属性,是国家富强、民族振兴、人民幸福的重要保证。构建社会主义和谐社会是我们党从全面建设小康社会、开创中国特色社会主义事业新局面的全局出发提出的一项重大任务。作为国家财政收入的主要来源、国家实行宏观调控的重要经济杠杆之一,税收与社会和谐息息相关、密不可分。税收征纳关系是税收法律关系主体双方在税收征纳活动中所形成的权利和义务关系,是我国当前社会最重要的双边关系之一,也是构建和谐社会的重要内容。同时,税收制度的和谐,税收体制的和谐,税务机关内外部关系的和谐,都关系着税收事业的发展,关系着国家整个税收体系的有效运行,是税务部门必须认真思考并从符合和谐社会的角度抓好落实的重要工作内容。新年伊始,本刊邀请部分省的国地税局长及纳税人代表围绕着“和谐社会、和谐税收”的话题,结合各单位各部门的工作情况,直抒胸臆,畅谈税收,共话和谐,我们希望这组文章的刊发,能够增强征纳双方对构建社会主义和谐社会及和谐税收的重大意义的认识,增强建设和谐社会、和谐税收的紧迫感、责任感、使命感。(国地税局长文章排列按姓氏笔划为序) Since ancient times, China has pursued the ideas and propositions of political harmony and social harmony. “The courtesy and the peace are valuable” is Confucius’s conception of harmony; the quotation of “the heart of a celestial body, the geography of amalgamation and the harmony of human beings” and the “Outlaws of the Marsh” tell us the law of the rise and fall of the dynasty. Modern taxation belongs to the category of public finance, and the idea of ​​“taking it from the people and using it for the people” essentially coincides with the goal of “harmony and harmony” in a harmonious society. For the first time, the Fourth Plenary Session of the 16th CPC Central Committee put forward the concept of “building a harmonious socialist society” and listed it as one of the top five governing capabilities that should be fully improved. The Sixth Plenary Session of the 16th CPC Central Committee further clearly pointed out: Harmony is the essential attribute of socialism with Chinese characteristics and an important guarantee for the prosperity of the country, the rejuvenation of the nation and the happiness of the people. Building a socialist harmonious society is a major task set forth by our party from the overall situation of building a well-off society in an all-round way and creating a new situation in the cause of socialism with Chinese characteristics. As the main source of national financial revenue, the state implements one of the important economic levers of macroeconomic regulation and control. The tax revenue is closely linked with social harmony and is inseparably linked with it. The relationship between tax collection and taxation is the relationship between rights and obligations formed by both parties in the tax legal relationship during the tax collection and levying activities. It is one of the most important bilateral relations in our country and an important part of building a harmonious society. At the same time, the harmony of the taxation system, the harmony of the taxation system and the harmony of the internal and external relations within the taxation authority are all related to the development of the taxation business and the effective operation of the entire national taxation system. Therefore, the taxation department must seriously consider and follow the principle of “ Point of view to implement the important work content. At the beginning of the new year, the magazine invited the tax chiefs and representatives of taxpayers in some provinces to focus on the topic of ”harmonious society and harmonious taxation" and to combine the work conditions of various departments and units to express their opinions freely and discuss the tax revenue in harmony and harmony. We hope this The publication of a group of articles can enhance the recognition of the great significance of both sides in building a socialist harmonious society and harmonious tax revenue and enhance the sense of urgency, sense of responsibility and mission of building a harmonious society and harmonious taxation. (State tax chief article arranged by the surname stroke order)