税收蕴含着伦理精神,并具有浓重的“感情”色彩。从税收发展的历史看,税收制度的制定体现着统治阶级的意志,代表一个阶级或一个群体的利益,不可避免的带有伦理的色彩。无论任何一种社会形态,统治阶级在制定税收制度的过程中,都必须兼顾其自身的集团利益与纳税人的利益,都必须保 Tax contains the ethical spirit, and has a strong “emotional” color. From the history of tax development, the formulation of the tax system embodies the will of the ruling class and represents the interests of one class or one group, inevitably ethically colored. Regardless of any social form, the ruling class must consider both its own group interests and taxpayers’ interests in the process of formulating a tax system, and all must protect