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纳税,就是纳税人向国家履行的法律规定的义务,也可以说是国家与个人之间的一种“契约”。按照西方曾流行的“利益交换说”观点,国家为广大国民提供利益和保护需要税收支持,国民也因纳了税而有权要求国家提供各种保护,这是一种平等交换的契约。纳税如同上街买东西,只不过通过税款所购买的是一种特殊消费品——公共物品,即所谓的高度物质文明和精神文明的享受权,如国防、社会治安、环境保护、行政管理、公共卫生、义务教育、公共道路等等。它们具有纳税人联合消费、共同受
Taxation is the duty prescribed by the taxpayers’ law to the state, or a “contract” between the state and the individual. According to the popular Western theory of “interest exchange”, the state needs tax support to provide benefits and protection to the vast majority of its citizens. Nationals also have the power to require the state to provide various kinds of protection due to tax, a contract of equal exchange . Taxes are like shopping on the streets, except that what is purchased through tax is a special consumer product - public goods, the so-called high material and spiritual civilization, such as national defense, social security, environmental protection, administration, Public health, compulsory education, public roads and more. They have a combination of taxpayers spending, shared