一、问题的提出财政乃国之根基,税收乃国之重器。由于财税贯穿于政治、经济、社会、文化、历史等各个方面,因而向为透视一国诸多问题之重要视角。在现代国家,财税与法律密不可分,一国财税法治的状况不仅是其整体法治水平的重 First, the issue of finance is the foundation of the country, the tax is the weight of the country. Because finance and tax runs through all aspects of politics, economy, society, culture, history and other aspects, it is an important perspective for looking into the many issues in a country. In modern countries, fiscal tax is inseparable from the law. The status of fiscal and tax laws and regulations in a country is not only the weight of the overall level of the rule of law