问题描述：
英语翻译
税收是伴随国家的产生而产生的,是国家财政收入的一项主要源泉.其核心内容是税收利益的分配；是国家凭借政治权力或公共权力对社会产品进行分配的形式；是满足社会公共需要的分配形式；具有无偿性、强制性、固定性.物质前提是社会有剩余产品,社会前提是有经常化的公共需要,经济前提是有独立的经济利益主体,上层条件是有强制性的公共权力.在税收中增值税和营业税是两个很重要的流转税.而随着现代经济的发展越来越迅速,从前的适应经济发展中两税并行的情况下,对于现代的经济发展日渐显现出其内在的不合理性和缺陷,对经济运行造成扭曲,不利于经济结构优化.从而需要进行税制改革,将营业税逐步与增值税合并,使社会经济的发展更加稳健快速.
不要翻译软件的
问题解答：
我来补答
The tax is accompanied by the creation of a state, is a major source of national fiscal revenue. Its core content is the allocation of tax benefit; is the virtue of the national political power or public power on the social product distribution form; is to satisfy the distribution form social public needs; it is free of charge, mandatory, fixed. Material premise is the social surplus product, the social premise is to have public needs regular, economic premise is to have independent economic interest, the condition is the public power is mandatory. In the tax, value added tax and business tax is two very important turnover tax. With the development of modern economy, more and more quickly, the former two parallel to adapt to the situation in the economic development, the modern economic development gradually showed its inherent irrationality and defects, create distortions on the operation of the economy, is not conducive to optimizing the economic structure. Thus the need for reform of the tax system, the business tax will gradually merge with the value-added tax, so that the development of social economy is more robust and fast. 差不多就是这样吧
