魏徵谏唐太宗云 :“以史为鉴 ,可知兴替”。档案即历史。溯流而上 ,从奴隶社会的贡、助、彻 ,到封建社会的租、庸、调 ,再到近代以来日臻完善的流转税、所得税、行为税、财产税体系 ,税收的足迹清晰可见 ,税收在国家存在和发展中的地位毋庸置疑。原因何在？档案使然。温古而知 Wei Zheng Jian Tai Taizong Yun: “History as a lesson, we can see the rise and fall.” File is history. From the tribute, aid and thoroughgoing of the slave society to the rent, mediocrity and mediation in the feudal society, the circulation tax, the income tax, the behavior tax, the property tax system and the tax revenue, which have been perfected in the modern times, are clearly visible. Tax status in the existence and development of the country is beyond doubt. What is the reason? File. Warm ancient and know