党的十六届三中全会提出的科学发展观是指导税收工作的纲领性文件。税务部门作为重要的经济管理和执法部门,必须以科学发展观统领新时期税收工作,充分发挥税收筹集财政收入、调节经济和调节分配的作用,为促进经济社会的健康发展做出积极贡献。一、科学发展观对税收工作的指导意义 The scientific concept of development put forward by the Third Plenary Session of the 16th CPC Central Committee is a programmatic document that guides tax work. As an important economic management and law enforcement department, the tax department must guide the taxation work in the new period with the scientific concept of development, give full play to the role of tax revenue in raising revenue, regulating the economy and adjusting distribution, and make positive contributions to promoting the healthy economic and social development. First, the scientific concept of development of tax guidance