税收是一个古已有之的概念,当国家产生之初就已经出现了。从奴隶社会开始,到封建社会、资本主义社会都存在税收,同样,社会主义社会也存在税收。由此我们可以看到在社会发展的过程中,税收对国家的意义非同一般。了解税收的职能对我们更好的理解国家的财政政策,贯彻党的经济路线、方针、政策是有莫大的帮助的。 Taxation is an ancient concept that has existed since the country was created. From slavery society, to feudal society, capitalist society, there are taxes, the same socialistic tax also exists. From this we can see that in the process of social development, the significance of tax to the country is extraordinary. To understand the function of taxation is of great help to our understanding of the state’s fiscal policy and its implementation of the party’s economic line, principles and policies.