蝉蜕:艰难的转变据说美国人有言:人的一生有两件事非做不可,一是死亡,二是纳税。死亡是自然层面的事,纳税是社会层面的事。美国人的话在十几二十年前的中国,听到的人会发愣,说:“是吗?”其实中国的纳税史比美国早得多,可能比汉字的产生都早。拥有漫长纳税史的中国人,一段时期以来,把纳税这项人生必做的事忘掉了,原因是计划经济。我国转入社会主义市场经济轨道以后,纳税和纳税人重新成为话题。有人说这叫与国际接轨,其实是与自己的老祖宗接轨。 Asiatus: Tough Change It is said that Americans have a saying: There are two things that people do in their lives, one is death, and the other is taxation. Death is a natural thing, taxation is a social thing. Americans’ words In China a dozen or two decades ago, people who heard could be stunned and said: “Is it?” In fact, China’s tax history is much earlier than the United States, may be earlier than the production of Chinese characters. Chinese, who have a long history of tax payment, have for some time forgotten what tax life must do because of planned economy. After our country shifted into the track of socialist market economy, taxpayers and taxpayers re-became the topic. Some people say that this is called international standards, in fact, is consistent with our own ancestors.