生产力的发展是税收产生和发展的基础，而税收又是促进生产力发展的有效手段。我们税务机关认真学习“三个代表”的重要思想，就要充分发挥好税收职能，当好先进生产力发展要求的代表。一、发挥好税收调控职能，做经济发展的“稳压器”。从宏观经济角度看，当经济发展过热时， The development of productivity is the basis for tax revenue generation and development, and tax revenue is an effective measure to promote the development of productivity. If our tax authorities conscientiously study the important thinking of the ’Three Represents,’ they should give full play to their taxation functions and become representatives of the requirements of the development of advanced productive forces. First, play a good tax regulatory functions, economic development, “regulator.” From a macroeconomic perspective, when the economy is overheated,