税收是国家财政收入的主要来源,是国家机器正常运转的经济保障, 是坚持科学发展、构建和谐社会的财力支撑,最大特点是“取之于民、用之于民”。依法纳税是每个公民的基本义务。了解我国税收的发展与改革可以帮助我们更好地理解依法纳税、治税的必要性,增强纳税意识。 Taxation is the main source of state revenue, the economic guarantee for the normal operation of the state machinery, the financial support for adhering to scientific development and building a harmonious society. The most prominent feature of taxation is “taking advantage of people and making use of them for the people.” Paying taxes according to law is the basic obligation of every citizen. Understanding the development and reform of tax revenue in our country can help us to better understand the necessity of tax paying and tax administration in accordance with the law and to raise our tax awareness.