近来,接连曝光的浙江金华税案与河北南宫税案,可谓开创了共和国税收史上的先河,成批的党政干部、税务干部被判刑,甚至被判极刑。按说国家的税法白纸黑字写得很清楚,而上述人员都是有一定文化与政治修养的人,触犯法律的后果不可能不知道,但他们为何如此肆无忌惮、屡禁屡犯?其中的原因究竟出在哪儿呢?这个问题确实值得从事税务理论与行政工作的人们认真地推敲推敲。中国人喜欢说一句 Recently, the successive exposure of Zhejiang Jinhua tax case and Hebei Nangong tax case can be described as creating a precedent in the Republic’s tax history. A large number of party and government cadres and tax cadres were sentenced and even sentenced to death. According to the country’s tax law clearly written in black and white, and the above-mentioned staff are culturally and politically cultured people, the consequences of breaking the law may not know, but why they are so unscrupulous repeatedly repeat offenders? The reason behind is Where? This question really deserves careful scrutiny by people engaged in tax theory and administration. Chinese people like to say something