（三）国务院税务、财政主管部门确定的其他纳税人。
回顾过往，教训犹在。有的地方和部门好大喜功、贪大求全、盲目跟风、华而不实，打造“政绩工程”“形象工程”，最终留下来的往往是“烂摊子”。这严重挫伤干部群众的信心，甚至贻误宝贵的发展时机。
，这一点在WPS下载最新地址中也有详细论述
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