国家税务总局金人庆局长在不久前出版的《当代中国税收要论》一书中提出要以“1＋3”的思路来推进各项税收工作，这一思路的提出，是对几年来我国税收收入迅猛增长历程的回顾与总结，也为今后税收事业的进一步发展指引了方向。所谓“1+3”，就是“一个观点”即税收经济观,“三 Director Jin Renqing of the State Administration of Taxation recently proposed in his book “Taxation in Contemporary China” a few days ago that it is necessary to push forward various taxation work with the idea of ​​“1 + 3”. This idea is based on the analysis of tax revenues in China The review and summary of the rapid growth course also guides the further development of taxation in the future. The so-called “1 + 3” is “a point of view” that is, the concept of taxation economy, "III