“名”与“实”的问题体现在很多方面，在税收上同样也表现出名义税负与实际税负现象，可别小看这问题，它牵涉到整个税收环境的完善程度。 凡是有点人生与社会经验的人，不论是察人还是观世，相信都会自觉地不仅听其言而且还要观其行，不仅要看其表，更要察其里，在言行、表里 The problems of “name” and “reality” are reflected in many aspects. Taxation also shows the nominal tax burden and the actual tax burden. Do not underestimate this issue, which involves the perfection of the entire taxation environment. Those who have a little life and social experience, whether they are observers or the world, believe it will consciously not only listen to their words but also view their line, not only to look at the table, but also to look inside, in words and deeds