国家税务总局金人庆局长在《中国当代税收要论》（自序）中提出了坚持税收经济观，做好依法治税、从严治队、科技加管理“三篇文章”的“１＋３”思路。其中，依法治税是灵魂，从严治队是基础。同时强调指出：“全面提高税务干部队伍整体素质，充分调动税务干部的积极性、主动 Director Jin Renqing of the State Administration of Taxation put forward the “1 + 3” thinking of adhering to the concept of tax revenue economy, doing well in administering the tax according to law, strictly administering the team, science and technology and management in the “Theory of Modern Chinese Revenue” (preface) . Among them, the tax according to law is the soul, strict discipline is the foundation. At the same time, he emphasized: "To comprehensively raise the overall quality of the tax cadres and to fully mobilize the enthusiasm of tax cadres and take the initiative