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纳税人的概念近些年才重新回到国人的生活中来。此前的流行说法是“政府养活了人民”。直到90年代上半期为止,我国税收的主要承担者是国有企业,税源窄,税种单一,国有企业负担过重,这与承担税收过重有很大关系。自90年代中期实行税制改革以来,税收征收对象从以往的生产和流通领域扩大到许多其他方面,征收手段也日益现代化、规范化。总体上看来,近几年在征税方面大有进步,用公务用语来说,除了不断“培植新税源”外,还大大加强了征收的力度。
The concept of taxpayers only returned to the people’s lives in recent years. The popular saying is that “the government has fed the people.” Until the first half of the 1990s, the main undertaker of China’s tax revenue was a state-owned enterprise with a narrow source of tax revenue, a single type of tax and a heavy burden on state-owned enterprises. This was greatly related to the excessive tax burden. Since the introduction of tax reform in the mid-1990s, tax collection targets have been expanded from the previous areas of production and circulation to many other aspects, and the means of collection have also become increasingly modern and standardized. Generally speaking, there has been a great improvement in tax collection in recent years. In official terms, besides continuously “nurturing a new source of tax revenue”, the intensity of levy has been greatly enhanced.