要大力加强和改进税收科研工作税收科研工作是一项重要的工作，是税收工作不可缺少的组成部分。理论源于实践，理论指导实践。有了正确的理论指导，才能有正确的行动。为此，各级税务机关以及税收科研部门要大力加强和改进税收科研工作。一是要紧密联系实际，多研究现实问... To vigorously strengthen and improve the tax research work Tax research is an important task, tax work is an integral part. Theory comes from practice and theory guides practice. With the correct theoretical guidance, can we have the right action. To this end, the tax authorities at all levels and tax research departments to vigorously strengthen and improve tax research. First, we must closely contact with the reality, more research reality ...