《中华人民共和国宪法》第五十六条规定:“中华人民共和国公民有依照法律纳税的义务。”税收是国家参与国民收入分配最主要、最规范的形式,具有强制性、无偿性、固定性的特点,筹集财政收入稳定可靠。我国的税收收入已占财政收入的95%左右,是财政收入最主要的来源。“十五”期间 Article 56 of the “Constitution of the People’s Republic of China” stipulates: “Citizens of the People’s Republic of China have the obligation to pay taxes in accordance with the law.” Taxation is the most important and standardized form of state participation in the distribution of national income with compulsory, unpaid and fixed The characteristics of raising financial revenue is stable and reliable. Our country’s tax revenue accounts for about 95% of the fiscal revenue, which is the most important source of fiscal revenue. During the “Tenth Five-Year Plan” period