“实事求是、群众路线、独立自主”是毛泽东思想活的灵魂,而他在长期领导我国革命与建设事业中形成的治税思想,有力地推动了中国革命与建设事业的发展。在我国推进国家治理体系和治理能力现代化的当下,回眸并总结毛泽东的治税思想具有现实意义。 “Seeking Truth from Facts, Mass Line, Independence & Autonomy” is the living soul of Mao Zedong Thought and his thought of tax-cutting formed in the long-term leadership of our revolution and construction has effectively promoted the development of the cause of Chinese revolution and construction. In our country to promote the national governance system and the modernization of governance capacity at the moment, review and summarize Mao Zedong’s tax thinking has practical significance.