State taxes are taken from the people and used by the people. Taxation is inseparable from people's livelihood. The "taking" of tax is more important than fairness and justice; The "use" of tax revenue focuses on rationality and effectiveness. Therefore, I think that if taxation is to be beneficial to development and people's livelihood, there must be the following essentials. The tax system should be reasonable and the tax burden should be fair. Taxation is a one-way transfer of enterprise and personal property to the state, which is mandatory and free. Therefore, its fairness and justice have attracted more and more attention, and the design and structure of tax system should be universal to taxpayers as a whole, without repeated collection and omission; We should also consider the tax burden of taxpayers, on the one hand, provide financial support for the government to produce public goods, on the other hand, pay a reasonable tax burden, so as not to cause taxpayers to be overburdened. The 16th National Congress of the Communist Party of China put forward the tax reform direction of "simple tax system, broad tax base, low tax rate and strict collection and management", which just reflected the fair and just efforts of taxation based on people's livelihood. Tax policy should provide correct guidance. Tax policy regulates income distribution and social resource allocation, produces incentive effect and affects public choice. The orientation of tax policy is to consciously seek advantages and avoid disadvantages when foreseeing tax effects in advance. The formulation of tax policy must consider two orientations: one is development orientation, that is, tax policy serves comprehensive, coordinated and sustainable development, and inclines to industries such as energy conservation, environmental protection and high-tech industries. , so as to realize the coordination between economic development and population, resources and environment, and the unity of development speed and structure, quality and benefit; Second, people's livelihood orientation, that is, taxation serves to establish a reasonable income distribution pattern and maintain social equity, and tilts towards supporting agriculture and benefiting farmers and charitable donations, so as to improve people's livelihood and achieve social harmony. Taxation should provide sufficient financial guarantee for improving people's livelihood. In recent years, the national tax revenue has increased rapidly. From 2003 to 2007, the national warehousing tax increased by 23.8% annually, which is one of the fastest periods of tax growth since the reform and opening up. The national tax revenue of our province has also increased from 28705438+0 billion yuan in 1997 to 2525438+0.8 billion yuan in 2007, an increase of 8.8 times in ten years, with an average annual increase of more than 20%. However, with the rapid growth of tax revenue, it is necessary to prevent tax revenue from falling into the embarrassing situation of "taking it from the people is easy and using it for the people is difficult". To solve this dilemma, we should pay attention to the implementation of preferential tax policies. "Agriculture, countryside and farmers" are the foundation of development, and employment is the foundation of people's livelihood. Faithfully implement various preferential tax policies such as promoting employment, supporting agriculture and benefiting farmers, saving energy and reducing emissions, and donating for public welfare, timely handle export tax rebates and exemptions, and promote economic and social development and people's living and working in peace. The tax idea of "not implementing preferential tax policies is also over-taxation" runs through the whole tax work. Second, we should pay attention to the flow of tax revenue. At this stage, we should focus on solving the most concerned, direct and realistic problems such as employment, schooling, medical care and social security, environmental protection and safety. By vigorously organizing tax collection, it will provide a solid financial foundation for governments at all levels to improve people's livelihood. It is gratifying that Zhejiang has always been at the forefront of the country in safeguarding and improving people's livelihood. The minimum living security system for urban and rural residents, the medical assistance system for the urban and rural poor, the "five guarantees" in rural areas and the "three noes" centralized support system in cities have all become examples for learning everywhere. Over the past 30 years of reform and opening up, China's economic and social development has entered a new stage. The achievements of the reform have attracted worldwide attention, and various contradictions have also been highlighted. People's livelihood issues have become the focus of social attention. For development and people's livelihood, taxation lies in "taking", more in "using" and in the process of "taking" and "using". For tax authorities, one is "rule of law" and the other is "service". The rule of law means standardizing law enforcement, maintaining a fair and just tax order and providing external guarantee for "development"; Service is to reduce the burden on taxpayers, build a more harmonious relationship between tax collection and payment, and add a harmonious voice to people's livelihood. In a word, we should collect taxes according to law, optimize services, give play to the functions of organizing income and regulating distribution, and work hard to build a harmonious socialist society.