一、税收职能的演进路径在现代社会,税收是国家组织财政收入的主要和基本的手段,但在奴隶制社会和封建制社会,其财政收支规模相对很小,税收不是其主要和基本的收入形式。在奴隶主阶级与奴隶阶级为主要对立面的奴隶社会,基本上没有税收;在封建国家,缴纳捐税是农民阶级向封建国家 I. Evolutionary Path of Taxation Functions In modern society, taxation is the main and basic means of state revenue. However, in the society of slavery and feudalism, the scale of fiscal revenues and expenditures is relatively small. Taxation is not the major and basic Income form. There was essentially no taxation in the slave society, where the slave class and the slave class were the main antagonists. In the feudal state, paying taxes was a peasant shift to the feudal state