一、什么是税收? 人生有两件事是肯定无疑的:死亡和税收。有人曾经说过,税收是我们得到文明社会而支付的价格,是一种部分的补偿。公众要求公共部门必须提供某些公共产品和服务,要求政府必须确保收入和财富的公正、公平分配。尽管如此,就政府而言,其挑战就是设计一种“拔鹅毛但痛苦最轻”的税制。 First, what is tax? There are two things in life are certain: death and taxation. Someone once said that taxation is the price we pay for a civilized society and is a partial compensation. The public demanded that the public sector provide certain public goods and services and that the government must ensure fair and equitable distribution of income and wealth. Nonetheless, the challenge for the government is to devise a “pull the goose but the lightest” tax regime.