税务部门代表国家行使征税权 ,担负着为国聚财的重任。处于基层税收征管一线的税务所长应时刻牢记为国聚财的宗旨 ,始终站在“三个代表”的高度 ,认真做好“依法治税”工作。同时 ,还必须深挖产生税务所长腐败的根源 ,以从源头上预防和治理其腐败问题的发生。 The tax department, acting on behalf of the state, exercises the right of taxation and shoulders the heavy responsibility of collecting money for the country. Tax chiefs in charge of tax collection and administration at the grassroots level should keep in mind the purpose of gathering money for the country at all times and always stand at the “three represents” level and conscientiously do the work of “tax administration according to law.” At the same time, we must also dig deep into the root causes of the corruption of tax chiefs, so as to prevent and control the corruption from the source.