邓小平同志曾反复强调,在改革开放和现代化建设中,要始终坚持“两手抓,两手都要硬”。“一定要把思想政治工作放在非常重要的地位,切实认真做好,不能放松”。江泽民等党中央领导同志也多次要求,在新的历史时期,必须切实加强思想政治工作,为经济建设和社会进步提供有力的保证。因此,如何进一步加强和改进税务思想政治工作,努力培养一支政治合格、业务过硬的税收干部队伍,是各级税务机关面临的一个极为重要的问题。 一、做好思想政治工作的必要性 首先,做好思想政治工作是深入学习邓小平理论的客观要求。思想政治工作是邓小平理论的重要内容,在新时期的不同发展 Comrade Deng Xiaoping has repeatedly emphasized that during the process of reform and opening up and modernization, we must always adhere to the principle of “using both hands and both hands should be hard.” “We must place ideological and political work in a very important position, do it conscientiously, and not relax.” The leaders of the Party Central Committee and other leaders of Jiang Zemin also repeatedly claimed that in the new historical period, we must earnestly strengthen ideological and political work so as to provide a powerful guarantee for economic construction and social progress. Therefore, how to further strengthen and improve tax ideological and political work and strive to cultivate a contingent of tax cadres who are qualified politically and have excellent business practices is an extremely important issue that tax authorities at all levels face. I. The Necessity of Doing Ideological and Political Work First of all, doing a good job in ideological and political work is an objective requirement for in-depth study of Deng Xiaoping Theory. Ideological and political work is an important part of Deng Xiaoping Theory and its development in the new period