扎扎实实推动税收工作重心的“两个转移＂项怀诚一、充分肯定成绩，认真总结“两个转移”的经验按照党中央、国务院的部署，１９９４年我们进行了重大的税制改革。当时大量的矛盾和困难集中在税收征管和基层建设两个焦点上。把税收工作重心转移到征管、转移到基层的要求就... Implementing the “Two-Transfer” Policy That Solidly Pushes the Focus of Tax Work Xiang Huaicheng 1. Fully affirming the achievements and conscientiously concluding the experience of the “two transfers,” we conducted a major tax reform in 1994 in accordance with the arrangements made by the Party Central Committee and the State Council. At that time, a great deal of contradictions and difficulties were concentrated in the two focuses of tax administration and grassroots construction. The focus of tax work transferred to the collection and management, the transfer to the grassroots requirements ...