现代国家与税收杨子江一、满足公共需求国家及其地方政府以满足一般的社会共同需要为其任务。我们把一般的社会共同需要，暂称为“公共需求”。国家为满足公共需求，需要数额宠大的资金。这种为满足公共需求的必要资金，通常称为“财政需要”。所谓税收，无非是以获取这种... Modern countries and taxation Yangzi River First, to meet the public needs The state and its local government to meet the common needs of society in general its task. We tentatively refer to the common needs of society in general as “public needs.” To meet the public needs of the country, the amount needed to pet large funds. The necessary funds to meet public needs are often called “fiscal needs.” The so-called tax, nothing more than to get this ...