为积极探索新形势下提高公民道德素质的途径,依据《公民道德建设实施纲要》,结合实际,将其与税收宣传结合起来,把道德实践活动与税史演变、税收职能作用、征纳双方素质要求结合起来,把个人理想与奋斗融入广大人民的共同理想与奋斗之中,使之成为公民普遍认同和自觉遵守的行为准则,故写《税收三字经》。 In order to actively explore ways to improve the moral quality of citizens in the new situation and based on the “Outline for the Implementation of Civic Morality Construction” and in combination with the actual situation, combine it with publicity on taxation and integrate the moral practice with the tax history and the taxation function to collect the qualities of both parties They demanded that we combine our personal ideals and struggles into the common ideal and struggle of the broad masses of the people so that they will become the code of conduct generally accepted by citizens and conscientiously observed by them and therefore write the Three-Character Theory of Taxes.