今年初以来,随着我国各界对许多富人尤其是民营企业家“原罪”问题的深入探讨,引发了是否应实施税收赦免的争论。笔者无意参与这些争论,只是想通过对国际上税收赦免的比较研究,使人们对税收赦免有更清晰的认识,做出自己的判断。我们曾在《国外税收赦免的理论与实践》(连载于《 Since the beginning of this year, as all walks of life in our country deeply discussed the issue of “original sin” of many rich people, especially private entrepreneurs, it raised the issue of whether to implement tax amnesty. I do not intend to participate in these controversies, just want to compare the international tax pardon, so that people have a clearer understanding of tax pardon, to make their own judgments. We have in “foreign tax pardon theory and practice” (contained in the "