纵观中外税史，不难看出：大凡创立一种新税，每每出于财政上的需要，且又往往是为了解决战费支出的需要。古罗马首创的遗产税是如此，在英国这个近代“所厚说的祖国”，所得税的出台也是这样。十八世纪后期，野心勃勃的法国拿破仑，梦想席眷欧洲，称霸世界。对于英国，步步紧 Looking at the tax histories of China and other countries, it is easy to see that whenever a new type of tax is created, it is often necessary for financial reasons and often to address the need for fare expenditures. The ancient Roman inheritance tax is so, in the United Kingdom this modern “thick motherland,” the introduction of income tax as well. The late eighteenth century, ambitious Napoleon in France, dreams of Europe, dominate the world. For Britain, step by step tight