一、依法纳税是公民的义务 税收,是国家为了实现其职能,凭借政治权力参与社会产品和国民收入分配与再分配的一种方式,是国家依照法律规定的标准,强制地、无偿地取得财政收入的一种手段。古今中外,所有国家都把税收作为国家的重要财政来源。马克思曾经指出:“赋税是政府机器的经济基础,而不是其他任何东西。”(《马克思恩格斯选集》第3卷第22页。) I. Paying taxes according to law is the obligatory tax of citizens and a means for the state to participate in social products and the distribution and redistribution of national income in order to realize its functions and by virtue of political power. It is a method by which the state compulsively and gratuitously obtains the fiscal revenue A means of income. At all times and in all countries, all countries regard taxation as an important source of finance for the country. Marx once pointed out: “Taxation is the economic foundation of a government machine, not anything else.” (Selected Works of Marx and Engels, Vol 3, p 22.)