税理的核心是税的可持续性 ,主要有两条 ,一是税赋适当 ,二是税基宽厚。十五期间要寻找新的税源 ,进行税种优化、税率调整 ,改进税收手段与管理和做好税监与税教工作 The core of taxation is the sustainability of tax. There are two main aspects: first, proper taxation; secondly, tax base is generous. During the period of the Tenth Five, we should find new tax sources, conduct tax optimization, tax rate adjustment, improve tax means and management and do tax supervision and tax education