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企业和居民之所以要纳税,就在于换取公共物品或服务的消费权。政府部门之所以要征税,就在于向社会提供公共物品或服务
The reason why businesses and residents pay taxes is to spend money on the right to buy public goods and services. The reason why government departments need to collect taxes is to provide public goods or services to the community