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税收作为一个国家财政收入的重要来源已有几千年的历史,然而,税收真正成为政府宏观调控的工具,则是近代的事。 从人类已经历的发展历程看,就一般意义而言,无税的社会是一个愚昧的社会,如原始社会;充满着苛捐杂税的社会是一个野蛮的社会,如欧洲中世纪封建社会;而依法纳税的社会则是一个文明的社会。税收发展演变的历史,就是一部人类文明演进的历史。因为,税收水平不仅仅体现了一国的财政实力和人民的收入水平,而且更体现出了一个国家的道德水准和社会整体的福利水准。
Tax revenue has been an important source of revenue for a country for thousands of years. However, it has become a modern phenomenon that tax revenue has become a real tool for macro-control of the government. Judging from the historical development of mankind, in the general sense, a tax-free society is a foolish society, such as primitive society. A society full of harsh taxes is a savage society, such as the feudal society in medieval Europe. According to the tax law Society is a civilized society. The history of tax development and evolution is a history of the evolution of human civilization. Because tax levels not only reflect the financial strength of a country and people’s income levels, but also reflects the moral standards of a country and the social welfare as a whole.