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, we should provide financial guarantee for the government to produce public goods, on the other hand, we should pay a reasonable tax burden to avoid overloading taxpayers. 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.

The effectiveness of economic and social development depends not only on the expansion of the total amount, but also on the improvement of quality. Therefore, in the process of "accelerating development, scientific development, sound and rapid development", tax authorities should not only give full play to their tax functions, actively cultivate tax sources, vigorously organize tax collection and management, and constantly expand financial resources to serve economic development and improve people's livelihood; At the same time, temper justice with mercy, moderately restrain, fully implement the preferential tax policies for the development of the western region, promote employment and reemployment, implement the preferential tax policies for civil welfare enterprises, promote the development of education, culture and health, and vigorously support socially disadvantaged groups and enterprises to improve their independent innovation capabilities; It is necessary to strengthen communication with the public and strive to form a good situation in which tax collectors administer taxes according to law, taxpayers use taxes according to law, and taxpayers cooperate with tax protection according to law; It is necessary to strengthen tax control, promote sustained and healthy economic development, and promote economic restructuring; It is necessary to comprehensively use fiscal and taxation means to narrow the income gap between different regions and different occupational groups and promote social equity.

It can be seen that taxation is closely related to development and people's livelihood, restricting and promoting each other. As a tax official, I have an unusual feeling when I see the development of tax revenue, social stability, strong national strength and people's living and working in peace and contentment. I was reminded of a poem by Du Fu, "The Hut was Broken by Autumn Wind", in which a few words said, "There are thousands of spacious buildings, and the poor people in the world are happy, and the wind and rain are as flat as a mountain! Oh! When did you suddenly see this house? It is enough for me to freeze to death alone! " Yes, for the sake of taxation, what can we tax cadres do if we suffer a little? For the sake of taxation, development and people's livelihood, taxpayers will do our due duty.