在以往的理解里,税收是体制,是法律,像一堵墙,冰冷、坚硬。虽然有人把强制性、无偿性、固定性作为税收的形式特征写进教科书里,但这种解释并不见得完全正确。税收作为一种制度,既然是由人创设的,就应该有生命力,有情感。比如税用于社会保障救济弱者,就体现了税收的情感,且由人赋予它。税收与道德之间,必定有着目前我们还不十分熟悉的奥秘。所以,要进一步研究它。税之品质现代税制来自于古典经济学家创立的税收原则。我们 In the past, taxation was an institution, a law, like a wall, cold and hard. Although some people write compulsory, unpaid sex and fixedness as tax forms in textbooks, this explanation is not entirely correct. Tax as a system, since it is created by people, it should have vitality, emotions. Such as taxes for the social security relief weak, it reflects the tax sentiment, and given it by the people. Between taxation and morality, we must have the mystery that we are not yet very familiar with. So, to further study it. The Quality of Tax The modern tax system derives from the tax principles created by classical economists. we