学习贯彻十六大精神,关键是要结合工作实际,做到“发展要有新思路,改革要有新突破,开放要有新局面,各项工作要有新举措”。第一,要牢固树立依法治税观念。税收是国家财政收入的主要来源,也是国家宏观调控的一个重要经济杠杆。充分发挥税收的职能作用,对有效地调节国民收入分配和再分配,促进生产要素合理流动,引导资源的优化配置,扩大社会就业,推进经济持续快速健康发展,具有非常重要的意义。各级党委、政府和各有关部门领导同志、都要充分认识税收在社会经济发展中的重要作用。一是要认真学习税法,熟悉税收业务,不断提高解决新问题的能力。二是要依法加强对税收工 To study and implement the spirit of the 16th National Party Congress, the key is to combine work practices so that “there must be new ideas in development, a breakthrough in reform, a new situation in opening up and new initiatives in all fields of work.” First, we must firmly establish the concept of administering the tax according to law. Tax revenue is the main source of state financial revenue and also an important economic lever for the state’s macro-control. Give full play to the function of taxation. It is of great significance to effectively regulate the distribution and redistribution of national income, promote the rational flow of production factors, guide the optimal allocation of resources, expand social employment and promote sustained, rapid, and healthy economic development. Party committees and governments at various levels as well as leading comrades of all relevant departments must fully understand the important role of taxation in social and economic development. First, we must conscientiously study the tax law, be familiar with the tax business, and constantly improve our ability to solve new problems. The second is to strengthen the tax workers according to law