在２００２年全国科研工作会上，总局提出２００２年全国税收科研要实施“精品战略，要把提高税收科研调研成果的质量放在头等重要的位置。”税收科研调研成果的质量是税收科研的生命。要树立精品意识和实施精品战略，真正在税收科研调研上有所发现、有所发明、有所创造、有所 In 2002, at the National Scientific Research Work Conference, the SAIC proposed that in 2002 the national tax research should carry out the “quality strategy, and improve the quality of tax research and research results in the top priority.” Tax Research The quality of the research results is the life of tax research . To establish a sense of quality and the implementation of quality strategy, the real tax research and research found that some inventions, have created, some