《税收学》作为系统了解税收的入门基础理论课程，对从事税务实践工作的函授学员而言，既可以抛砖引玉，又弥补其税收理论的缺乏。因此，全面、透彻、详尽掌握这门学科很重要。现就本书的逻辑层次，指出学习的要点、重点与难点，以与函授学员共享。一、税收概述通过对这一问题 Taxation, as a basic introductory theory course for systematically understanding tax revenue, can not only provide valuable advice and make up for the lack of taxation theory for correspondence students engaging in taxation practice. Therefore, it is important to have a comprehensive, thorough and thorough grasp of this subject. Now on the logical level of this book, point out the key points, the key and the difficult point, in order to share with correspondence student. A tax overview passed on this issue