财税是社会问题矛盾的焦点,古今中外皆是,于今没有例外。深究其因,就在于财税关涉一个社会治理的基本结构,既是支柱.也是基石。财税治理优良,则国家治理优良:财税治理问题多,国家治理问题便不会少。因为国家作为拥有最高权力的社会,经济要发达,文化要繁荣,人际关系要和谐,政治要清明,德治要优良,环境要舒心,等等,最终都有赖政府所提供公共产品的保护与保障。因此,公共产品的性价比高低、合意性的大小,以及结构合理与否……都与国家税收收入的多少与及时性紧密相关。与用税的质效高 Taxation is the focus of the contradictions of social issues, all over the world and all over the world. There are no exceptions to this day. The reason why we should study deeply is that the fiscal and taxation is a basic structure of social governance, which is both a pillar and a cornerstone. Good fiscal and taxation governance, the state of good governance: fiscal and taxation governance problems, there will be less national governance issues. Because the country as the society with the highest power, the economy should be developed, the culture prosperous, the interpersonal relations should be harmonious, the politics should be clear, the virtuous rule should be fine, the environment should be comfortable, and so on, all ultimately depend on the protection and guarantee of the public goods provided by the government . Therefore, the cost-effectiveness of public goods, the size of the desirability, and the reasonable structure or not ... are all closely related to the amount and timeliness of the national tax revenue. High tax efficiency