税收是公民享用公共物品的必要付出,它是有偿的,因而政治权力不能成为征税的依据,更不是税收强制性的依据。税收是具有强制性的,但这种强制性只是政府行政管理行为的强制性,而不是政府征税行为的强制性。 Taxes are necessary for citizens to enjoy public goods. They are paid. Therefore, political power can not be used as a basis for taxation, nor is it a mandatory tax basis. Taxation is mandatory, but such compulsion is only compulsory for government administration, rather than mandatory for government taxation.