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精神文明建设,包括思想道德建设和科学文化建设两个方面。加强社会主义精神文明建设,是为了使社会劳动生产率不断提高,使人与人之间在公有制基础上的新型关系不断发展,归根到底,是为了促进社会生产力的发展。财政、税务工作在社会主义物质文明建设和精神文明建设中肩负着重大责任。财政收入的取得是否合理,财政支出的分配是否得当,财政投资的使用效果是否最佳,对社会主义物质文明建设和精神文明建设都有重大影响。因此,为了更好地为四化建设服务,为两个文明建设服务,我们必须加强财
The construction of spiritual civilization includes ideological and moral construction as well as scientific and cultural construction. The purpose is to strengthen the building of a socialist spiritual civilization in order to constantly raise the labor productivity in the society so that the new type of relations between people based on public ownership will continue to develop in the final analysis in order to promote the development of social productive forces. The fiscal and taxation work shoulders great responsibility in the construction of socialist material civilization and spiritual civilization. Whether the fiscal revenue is obtained is reasonable, the distribution of fiscal expenditure is proper or not, and whether the effect of using financial investment is the best, which has great influence on the construction of socialist material civilization and spiritual civilization. Therefore, in order to better serve the four modernizations and serve the two civilizations, we must strengthen our financial resources