我们都知道,税收具有筹集财政收入、调节经济运行、调节收入分配的重要职能。我国税收的本质是“取之于民,用之于民”。我国现有19个税种,它们与百姓生活有着千丝万缕的联系。从本期开始,“学习”栏目将挑选几个读者普遍关注的税种,约请国家税务总局的专家为读者讲解这些税种的知识。 We all know that taxation has the important function of raising financial revenue, regulating economic operation and regulating income distribution. The essence of our tax revenue is “take the people, use it for the people.” There are 19 kinds of taxes in our country, and they are inextricably linked with people’s lives. Starting from this issue, the “Learning ” section will select tax items that are generally of concern to readers and invite experts from the State Administration of Taxation to explain the knowledge of these taxes to readers.