当前这场关于税收的大讨论,对纳税意识薄弱的国人来说,是一次很好的教育。但是,这场讨论也有一个不足,就是我们过多地把注意力集中在富豪逃税上,而没有深入地挖掘逃税的根源。事实上,逃税是一个世界性现象,这是由经济人的自利特性决定的,只不过在转型期的中国,表现得尤甚。正如人人都痛恨腐败,但一有机会,相信不少人也可能会腐败一把一样,在当下中国,也存在着深厚的逃税土壤。 The current big discussion on taxation is a very good education for people who are not tax conscious. However, one of the shortcomings of this discussion is that we are too much focused on tycoons’ tax evasion without digging deep into the root causes of tax evasion. In fact, tax evasion is a worldwide phenomenon, which is determined by the economic self-interest characteristics, except in the transition period of China. Just as everybody hates corruption, as long as there is a chance, many people believe that corruption may be the same. In the present China, there is also a deep soil for tax evasion.