党的十六届三中全会明确提出:“坚持以人为本,树立全面、协调、可持续的发展观,促进经济社会和人的全面发展。”税务部门落实科学发展观,就是要以科学发展观指导税制改革,指导税收工作实践;就是要严格执法。营造公平公正的税收法制环境;用诚信服务规范管理,履行为国聚财的职能,保障国家财政收入。1994年,我国实行第四次税制改革。这次税制改革初步建立了适应社会主义市场经济需要的税制体系 The Third Plenary Session of the 16th CPC Central Committee clearly pointed out: “We must adhere to the people-centered principle, establish a comprehensive, coordinated and sustainable development concept and promote the economic, social and people’s all-round development.” The implementation of the scientific concept of development by the tax department means that scientific development To guide the tax system reform, guide tax practice; is to strictly enforce the law. Create a fair and equitable legal environment for taxation and taxation; standardize the management with good faith service, perform the functions of gathering money for the country and safeguard the state revenue. In 1994, China implemented the fourth tax reform. The tax reform initially established a tax system that meets the needs of the socialist market economy