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胡锦涛总书记早在2004年的中央经济工作会议上就指出,要坚持开发与节约并举,把节约放在首位,大力发展资源综合利用企业。作为经济职能部门之一的国税部门,如何从建设资源节约型和环境友好型社会的战略高度,增强紧迫感和责任意识,充分发挥税收调节经济的职能作用,积极支持资源综合利用,大力促进资源综合利用企业的发展,这是当前亟待研究的一个重要课题。
As early as 2004, General Secretary Hu Jintao pointed out at the Central Economic Work Conference that it is necessary to stick to the principle of both development and conservation, and give top priority to saving so as to vigorously develop enterprises that utilize resources comprehensively. As one of the economic departments, the state tax department, from the strategic height of building a resource-saving and environment-friendly society, enhance the sense of urgency and responsibility, give full play to the functions of the tax revenue regulation economy, actively support the comprehensive utilization of resources and vigorously promote the resources Comprehensive utilization of the development of enterprises, which is an important topic to be studied urgently.