税收,素来就是国家财政收入的主要来源和宏观调控监督的重要经济杠杆。随着社会主义市场经济的发展和税制的改革,它在调整产业结构、控制基建规模、抑制消费需求、缓解社会分配不公等方面的作用日渐明显。 毋庸讳言,正是税源的触角向越来越多的自然人伸延,征税人和纳税人之间的接触越来越直接和频繁, Tax revenue has always been a major source of state revenue and an important economic lever for macro-control supervision. With the development of the socialist market economy and the reform of the tax system, its role in adjusting the industrial structure, controlling the scale of infrastructure, curbing consumer demand and alleviating unfair social distribution has become increasingly clear. Needless to say, it is the tentacles of the tax sources extending to more and more natural persons. Contacts between taxpayers and taxpayers are becoming more and more direct and frequent.