皇粮国税，自古有之；而征与纳的矛盾，也从来没有停息过。尤其在中国；从秦朝末期的苛捐杂税到清雍正爷的摊了入亩．再到新中国的税收，围绕征与不征、征多征少，纳与不纳、纳多纳少，演绎了多少是是非非，入间悲喜。“税收是政府的奶娘”（列宁语），它保证了政府机器的正常 Royal grain tax has existed since ancient times; and the contradiction between solicitation and acceptance has never stopped. Especially in China; from the exorbitant taxes and levies in the late Qin Dynasty to the recollections of Yongzheng Ye in Qing Dynasty. Then to the new China’s tax, around the levy and not levy, sign levy less, satisfied and not satisfied, less Naduo, deduced how much is right and wrong, into the joys and sorrows. “Taxes are the government’s nurse” (Lenin), which guarantees the normal functioning of government machines