从一定意义上讲,所谓文明就是一个对权力进行规训,对权势者进行驯服的过程。一切权力都要为自身的正当性辩护,政府的征税权亦不例外。税收这个利益博弈的经济游戏实际上在相当程度上拷问了社会的法治文明水平。 In a certain sense, the so-called civilization is a process of disciplining power and taming the powerful. All power must defend its own legitimacy, and the government’s taxation power is no exception. In fact, the economic game of taxation, a game of interests, in fact, has tortured the civilized level of the rule of law in society.