在新的历史时期，要贯彻落实“三个代表”的要求，做好税收工作，就必须正确认识和处理新时期思想政治工作与税收工作的关系，总结探索新时期税务思想政治工作的特点，找准新时期税务思想政治工作的着力点。只有这样，才能做好做活思想政治工作为税收事业服务的大文章。 In the new historical period, if we are to implement the requirements of the “three represents,” and do a good job in tax collection, we must correctly understand and handle the relationship between ideological and political work and taxation work in the new period, sum up the characteristics of tax ideological and political work in the new period, Finding the Focus of Tax Political and Ideological Work in the New Period. Only in this way can we do a good job in tax and ideological and political work.