税收是国家财政收入的重要来源,是国家的命脉,是国家机器运转的物质基础,是促进经济发展的重要杠杆。是否能够实现税收的“应收尽收”,关系到我们国家的发展速度,关系到十六大提出的全面建设小康社会的目标能否早日实现。营造依法治税与诚信纳税的社会氛围,使其双向发挥作用,是 Tax revenue is an important source of state revenue, the lifeblood of the country, the material basis for the operation of the state machinery, and an important lever for promoting economic development. Whether or not we can achieve the goal of “building a well-to-do account” for taxation is related to the pace of development of our country and to the realization of the goal of building a moderately prosperous society in all-round ways proposed by the 16th CPC National Congress. To create a social atmosphere of paying taxes according to law and paying taxes faithfully, so that it can play a role in both directions