早在一百年前，马克思和恩格斯就形象地将税收比喻为“第五天神”、“政府的奶娘”。现代社会，税收不仅是国家财政收入的主要来源，而且也是国家宏观调控经济的一个重要杠杆，是国家存在的经济基础。防止国家税收流失不仅仅是税务部门的事，也是全体公民的事。 　　“公民纳 As early as one hundred years ago, Marx and Engels vividly compared the tax revenue to “the fifth god” and “the government’s nurse.” In modern society, taxation is not only the main source of national financial revenue, but also an important lever for the state to macro-control economy and the economic foundation for the existence of the country. Preventing the loss of state revenue is not just a matter for the tax department, but also for all citizens. "Citizen satisfied