税收是维护国家机器正常运转的主要财政收入来源,税法是国家参与经济管理、协调经济运行、直接干预经济的一只有力的有形的大手;同时为了堵塞税收漏洞,防止偷漏税收等不法行为和避税等非不法行为,税收仍在不断完善过程之中。以上三点应是税收立法意识所在。但是对所得税、消费税及增值税中几项具体的税收规定,提出了质疑。 Taxation is the main source of revenue for safeguarding the normal operation of state machinery. The tax law is a powerful and tangible hand for the state to participate in economic management, coordinate economic operations and directly intervene in the economy. In order to block tax loopholes and prevent tax evasion and other illegal activities, Tax avoidance and other non-illegal acts, the tax is still in the process of continuous improvement. The above three points should be the tax legislative awareness. However, some specific tax provisions on income tax, consumption tax and value-added tax have been questioned.