在现代社会,除了有意仿效鲁滨逊式的生存方式之外,要试图寻找一个脱离税收影响的空间是徒劳无益的。18世纪末,美国著名发明家、政治家本杰明·富兰克林(Benjamin Franklin)说过一句在西方国家广为流传的话:这个世界上只有死亡和征税是确定无疑的。现实生活中,税收负担问题受到社会各界普遍关注。微观税负的轻重,影响着纳税人可支配收入的规模,以及消费、投资和储蓄的能力;宏观税负的高低,则关系着社会资源和财富收 In modern society, in addition to deliberately following Robinson’s way of subsistence, it is futile to try to find a space free of tax implications. At the end of the 18th century, Benjamin Franklin, a famous American inventor and politician, had said a word widely circulated in western countries: only death and taxation in this world are certain. In real life, the problem of tax burden has drawn widespread public concern. The micro tax burden weighs on the scale of disposable income of taxpayers and the ability to consume, invest and save; the macro tax burden is related to the social resources and wealth income