有税必有法，无法不成税。税收是随着国家的产生而产生的，因此，税法应该是世界上最古老的法律之一，经济决定税收，税制随着经济的变化而变化，随着经济的发展而发展。经济是不断发展变化的，因此，千百年来，税法又是最不稳定、也是最不规范但又是最复杂最难懂的法律之一。 A tax will be a law, can not be a tax. Tax revenue is generated with the emergence of the state. Therefore, the tax law should be one of the oldest laws in the world. The economy decides the tax revenue. The tax system changes with economic changes and develops along with the economic development. The economy is constantly evolving. Therefore, for centuries, tax law is one of the most unstable and the most non-standard but one of the most complex and difficult to understand.