税收是一种公共服务。 把税收定性为公共服务与其说是观念的进步,莫如说是认识的回归。公共服务的观念(理念)强调了征纳双方的地位平等,体现了对纳税人的人格尊重,也凸显了征税者的法定责任。公共服务的观念闪耀着人性、道德、公平和法制的光辉。 有税以来征纳关系尖锐对立,形同冰炭,势若水火,归根结底是因为统治者没有摆正征税人和纳税人的关系——几千年来,税收一直是统治阶级吸榨民脂民膏的 Tax is a public service. Characterizing taxation as a public service is not so much a concept as progress, but rather a return of knowledge. The concept of public service emphasizes the equality of both parties, reflects the personality respect of taxpayers, and highlights the statutory responsibility of tax collectors. The concept of public service shines with the gloriousness of humanity, morals, fairness and the rule of law. Since the introduction of tax, there has been a sharp opposition to the relationship between ice cream and ice. In the final analysis, it is because the rulers have failed to balance the relationship between taxpayers and taxpayers. For thousands of years, taxes have always been the ruling classes’