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税收是国家的财源，没有财源的国家，就等于没有血脉的僵尸。无论在发达国家还是发展中国家，它都占有相当重要的位置，在一些发达国家非常重视税收的宏观调控作用，已把依法治税提高到关系国家兴旺发达的高度。在美国依法治税已成为公民自觉遵守的一条行为准则，每办理一项经
Taxes are a source of wealth for the country. Countries without resources are equal to bloodless zombies. It occupies a very important position in both developed and developing countries. In some developed countries, it attaches great importance to the role of macroeconomic regulation and control of tax revenue and has raised the tax administration in accordance with the law to the height that is related to the prosperity of the country. Taxing the country according to law has become a code of conduct consciously observed by citizens,