陈云对新中国税务工作的理论形成作出了杰出的贡献,表现在:揭示了税务工作的战略意义,提出组建税务队伍的主要措施,指明提高税务人员素质的质量要求,阐明税务工作应坚持的基本原则。上述理论,对今天税务工作的开拓仍具有重要的指导意义。 Chen Yun made outstanding contributions to the formation of the theory of taxation work in new China in the following aspects: revealing the strategic significance of taxation work, putting forward the major measures for setting up a taxation team, pointing out the quality requirements for improving the quality of taxation personnel, and clarifying the basic taxation practices that should be adhered to in principle. The above theory still has important guiding significance for the development of taxation work today.