走近税收,体味它的重量,感受它的庄严和神圣西方经济学家都是以征税依据为出发点来论述税收定义的。17世纪,德国官方学派柯劳克提倡“公需说”。此说认为,税收出于国家的公共需要。国家的职责在于增进公共福利,而实行此项任务,必须向人民课税,以保证政府活 Toward the tax revenue, appreciate its weight, feel its solemn and holy Western economists are based on taxation as a starting point to discuss the tax definition. The 17th century, the German school of thought Clook advocated “public need to say ”. This said that the tax out of the country’s public needs. The duty of the state is to promote public welfare. To carry out this task, people must be taxed to ensure that the government