税收是共和国的基本国策。税收的发展和民生息息相关。税收是国民经济的调节杠杆,是国家财政收入的主要来源,国家的强盛离不开税收。 Taxes are the basic state policy of the republic. Tax revenue is closely linked with people’s livelihood. Taxation is the lever of adjustment of the national economy and the main source of national financial revenue. The prosperity of a country can not be separated from taxation.