依法收税 为国为民——学习温家宝总理所作政府工作报告的体会

温家宝总理在第十一届全国人大三次会议上所作的政府工作报告，系统总结了去年工作，全面部署了今年任务，是指导我们做好今年各项工作的重要文件。特别是多次提到税收，是历年来涉及税收内容最多的一次。这充分体现了党中央、国务院对税收工作的重视与关心，也表明税收在经济社会发展中发挥着越来越重要的作用。作为一名全国人大代表和税务战线的老兵，听了以后既深感振奋又倍觉责任重大。

Talk about the necessity and realistic significance of the separation between the financial accounting and tax accounting

The tax accounting and financial accounting＇ s different target, different legal basis, different accounting principles as well as the different time of recognition between incomes and expenses will result in significant differences between accounting income and taxable income. We think that drawing on the experience of the United States and other countries to establish the specialized accounting theory and methods, the implementation of tax accounting and financial accounting separation is an inevitable requirement. Whether the financial accounting and tax accounting should be separated, of which the key lies in the degree of difference and coordinability between accounting income and taxable income. We believe that from our tax system, financial system and the history and current status of the development of accounting systems perspective, it do not exist realistic necessity of the separation between the tax accounting and the financial accounting.

地税机关构建治理商业贿赂长效机制初探

作为肩负为国聚财、依法收税重要职责的行政执法机关，地税机关往往是不法经营者侵蚀拉拢的重点对象，必须充分认识商业贿赂的严重性、危害性和治理商业贿赂的重要性和紧迫性，坚持标本兼治、综合治理、惩防并举、注重预防的战略方针，努力构建治理商业贿赂的长效机制。