如何表述税收的基本特征是税收基本理论研究的课题之一。多年来，强制性、无偿性和固定性已在人们的头脑中根深蒂固。在市场经济条件下，随着人们对政府（或国家）、纳税人认识的不断深化，“老三性”似乎不能真正反映税收的内在属性，客观上需重新认识税收，以便进一步理... How to express the basic characteristics of tax revenue is one of the basic topics of theoretical research. Over the years, compulsion, gratuity and immobility have become deeply rooted in people’s minds. Under the conditions of a market economy, as the people deepen their understanding of the government (or state) and taxpayers, “the youngest” can not seem to truly reflect the intrinsic properties of taxation, and objectively need to re-understand the tax so as to further ...