“民以食为天，国以税为本”。税收是国家财政收入的基本来源和重要保障，是政府执行经济社会政策的主要手段。随着社会主义市场经济的发展和税制改革的不断深入，税收在调节国民经济运行、贯彻国家产业政策，缓解社会分配不公、维护社会稳定，优化投资环境、促进改革开放等方 “People eat food, the country to tax-based.” Taxation is the basic source and important guarantee of the state’s fiscal revenue and the main means by which the government implements its economic and social policies. With the development of the socialist market economy and the continuous deepening of the tax reform, the tax revenue has played an important role in regulating the operation of the national economy, implementing state industrial policies, alleviating unfair social distribution, maintaining social stability, optimizing the investment environment, and promoting reform and opening up