随着经济体制改革的不断深入，各种利益分配矛盾越来越复杂越尖锐，税收越来越成为各种利益分配矛盾的焦点。因此，能否抵制歪风邪气的侵扰和腐蚀，切实加强行风建设，是当前税务机关亟待解决的一个重要问题。党的十五大提出，“一定要高举邓小平理论的伟大旗帜，用邓小平... With the continuous deepening of economic restructuring, the contradictions among various interest distributions have become increasingly complicated and sharper. Taxes have increasingly become the focus of conflicts of interest distribution. Therefore, whether we can resist the invasion and erosion of unhealthy trends and earnestly enhance the construction of the style of work is an important issue urgently solved by the current taxation authorities. The 15th CPC National Congress proposed: "We must hold high the great banner of Deng Xiaoping Theory, use Deng Xiaoping’s theory