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国家如何创制税收体系,使其既可广泛运用,又可因地制宜,既能实施有力,又需避免因权力滥用而导致现在的负担问题?这个目标是国家政权现代化建构必须面对的内容。目前的体制不是现代国家的体现,而是封建制度的反衬。强大的国家和现代的国家并不必然是一回事。
How can a country create a tax system so that it can be widely used and adapted to local conditions so that it can not only be implemented effectively but also avoid the current burden caused by the abuse of power? This goal is the content that must be met in the modernization of state power. The present system is not the embodiment of the modern state, but rather the contrast of the feudal system. A strong country and a modern country are not necessarily the same thing.