今日中国政府欲于财政建设之收入方面求发展,莫如慎重从事于现有税源之改进,不宜轻易尝试别辟新途,盖徵之中国财务行政之进展情形,实予吾人以此结论之一重大理由也。除关务、盐务外,中国之税务行政向无效率可言,监督亦复失当,既未见有一般公认之程序法规,亦不闻有差强人意之征税标准。纳税者方面固不知税款为维持各种公共事业之费用,甚至一般执政者亦未必能确实了解此意义。以上所述均系过去事实,绝无褒贬存乎其间。赋税目的在谋公共利益,既非政府对于人民财产之强取苛求,亦非官吏私囊所饱,然欲 Today, the Chinese government wants to seek development in the revenue side of financial construction. It is tempting to proceed with the improvement of the existing tax sources and should not easily try to make new progress and impose on the progress of the financial administration in China. Reason also. Except customs and salt duties, China’s tax administration is ineffective and oversight is lost. There is neither generally accepted procedural rules nor taxable standards. Taxpayers do not know the tax in order to maintain the cost of various public utilities, and even the average governor may not be able to really understand this meaning. All of the above are the facts of the past, there is no praise and interjection. The purpose of taxation is to seek the public interest. It is neither the government’s dedication to the people’s property nor its officials’