2005年又是一个税收丰收之年,不仅续写了连续四年税收增幅超过20%的光辉记录,而且提前实现了全国税收总额突破三万亿元的预期目标。税收收入的快速增长,大大增强了国家财政实力,为构建社会主义和谐社会提供了必要的财力保证。但税收增幅连续多年超出GDP增幅10个百分点以上,也引发了社会各界的关注,担忧税收取之失度、纳税人的税负过重。如不及时消除这种疑虑,财税工作就难以取得纳税人的充分理解和支持,依法治税就可能遭遇更大的阻力和困难。税收应该取之有度,这是人们的共识。但是对“度”的拿捏,却因各个国家的政治、经济和历史文化背景不同,甚至同 2005 is another year of tax revenue. Not only has it written a glorious record of tax revenue growth exceeding 20% ​​for four consecutive years, but also achieved the expected goal of exceeding 3 trillion yuan in total tax revenues in advance. The rapid growth of tax revenues has greatly enhanced the country’s financial strength and provided the necessary financial resources to build a harmonious socialist society. However, the increase in tax revenue surpassed the GDP increase by 10% or more for many years in succession. It also aroused the concern of all sectors of society, worried about the tax losses and the taxpayers’ excessive tax burden. If we do not promptly eliminate such doubts, it will be difficult for tax and fiscal authorities to fully understand and support the taxpayers. We may face greater resistance and difficulties in tax administration according to law. Taxes should be given a degree, which is the consensus of people. However, it is because of the different political, economic and historical and cultural backgrounds in each country, and even the same