茅于轼在《税收与社会》卷首撰文指出我国从计划经济转轨到市场经济取得了空前的成功，二十年以前即使是最有想象力的人也没有估计到我们能取得今天这样的成就。回顾这一成功的取得，也许最重要的一点是调整了人和人之间的利益关系。其中特别是人民和政府之间的权利和责任关系 Mao Yushi wrote an article titled “Taxation and Society.” He pointed out that China has made unprecedented achievements in its transition from a planned economy to a market economy. Even the most imaginative people twenty years ago did not estimate that we can achieve such achievements today. Recalling the success of this success, perhaps the most important point is to adjust the relationship between people and interests. Among them, especially the rights and responsibilities between the people and the government