一、从道德和税收道德概念谈起道德作为一个完整的概念提出,始于先秦时期。在诸子百家的著述中,明确提出了古代的道德理论。孔子提出了“为政以德”的主张。管子提出了“礼义廉耻,国之四维;四维不张,国乃灭亡”的思想。在中国古代典籍表述中,“道”与“德”原是两个概念,“道” First, from the concept of morality and tax morality put forward as a complete concept of morality, began in the pre-Qin period. In the writings of various schools of thought, the ancient moral theory was clearly put forward. Confucius put forward the idea of ​​“being ethical in politics”. Pipe proposed the “righteousness and honor, four-dimensional state; four-dimensional Zhang, the country is the demise of” thought. In ancient Chinese classics, “Tao” and “De” were two concepts originally. “Tao”