马克思《道德化的批判和批判化的道德》指出:“国家存在的经济体现就是捐税”。捐税,是中国历史上饥饿的老百姓贫困的根源。老百姓对饥饿和死亡倒能处之泰然,而对赋税负担往往非常惊惶失措,宋人有诗云:“饿死填沟自不辞,只愁逋负官家税”(范浚《香溪集》卷三《叹旱》)。 Marx’s “Criticism of Morality and Criticized Morality” states: “The economic embodiment of the existence of the state is the tax.” Taxation is the source of the poverty of hungry people in Chinese history. The common people on the hunger and death can be taken aback, and the tax burden is often very panic, the Song Dynasty poem: “starving to fill the ditch sincerely, only worried about the official tax” (Fan Jun “Xiangxi set” Volume III “ Sigh drought ”).