一有税必有法。税收的发展史实质上就是一部税收法制建设史，无论是封建社会、资本主义社会，还是社会主义社会，概莫能外，只不过其表现形式和所反映的统治阶级意志不同而已。所以，我们研究税收制度的建立和完善，必然要研究各种税收法律的立、改、废以及税收法律的地位... A tax will be a law. In fact, the history of tax revenue is a history of the construction of taxation law. No matter if it is a feudal society, a capitalist society or a socialist society, it can only be described as different from the ruling class’s will reflected in its manifestations. Therefore, when we study the establishment and improvement of the tax system, we must study the status of legislation, reform, waste and tax laws of various tax laws.