一是实现从“片面强调完成收入任务”即税收数量到“完成收入质量、数量并重”的转变。经济决定税收，税收来源于经济。如果不顾经济税源现状，过多考虑财政支出和财政返还的需要，脱离税源实际确定税收计划，进而一味强调完成收入任务，就很容易发生靠“虚收”税款完成税收任 The first is to achieve from the “one-sided emphasis on revenue tasks” that is, the number of taxes “to complete the quality of income, quantity and weight” of the change. Economic decision tax, tax comes from the economy. If we disregard the status quo of economic tax sources and pay too much attention to the needs of fiscal expenditures and financial returns, we can actually determine the tax plans without the source of tax revenue, and then simply emphasize the completion of revenue tasks.