任何税制改革的决策主体,都必须面对税制可塑性,接受历史的检验税收已成为时下日趋敏感的公众热点话题,研究者应在理性思考中作出自己的认识贡献。这里,试对有关税收的基本理论要点作一勾画,求教于各方。税收内在于财政分配体系,是“以政控财”的最主要、具有相对“低成本”特点的方式与工具,进而可服务于“以财行政”。 Any subject of tax system reform must face the tax system plasticity and accept the historical tax inspection has become increasingly sensitive public hot topic, researchers should make their own cognitive contributions in rational thinking. Here, we try to outline the basic theory of taxation and seek advice from all parties. Taxation lies in the financial distribution system, which is the most important and “relatively low-cost” mode and tool of “controlling and controlling financial affairs,” which in turn can serve the “financial and fiscal administration.”