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西方以社会契约论为基础的税收本质理论主要有交换说和公共需要论。一、交换说交换说认为国家征税和公民纳税是一种权利和义务的相互交换；税收是国家保
The theory of taxation based on social contract theory in the West mainly includes exchange theory and public demand theory. First, exchange Exchange that the national taxation and taxpayers is a kind of exchange of rights and obligations; tax is the national security