税收,随着我国社会主义法制建设的发展,正向法治化的轨道迈进,这种趋势令共和国的税官们颇感欣慰。然而税收法治化的进程,与税官们的企盼似乎还有一定的差距。税干们多么希望能高擎税法的达摩克利斯之剑,将该收的税应收尽收,以充分体现税法的神圣威严。但是在当前具体税收征管工作的有些时空,税收的刚性却不能充分显现。 Taxation, along with the development of the socialist legal system in our country, is moving toward the track of the rule of law. This trend makes the tax officials in the republics quite gratified. However, the process of rule of law in taxation seems to have a certain gap with the expectation of tax officials. How much do the tax-hoping descendants of Damocles, which is high-tax-law, should keep the taxes collected so that it fully reflects the sacred majesty of the tax code. However, in the current specific tax collection and management of some space-time, the tax rigidity can not be fully revealed.