(1) The cartoon reflects the illegal behavior of individual high-income earners such as tax evasion. Or individual celebrities fail to fulfill their obligations to pay taxes according to law.

(2) A. Taxation is the basic form for the state to obtain fiscal revenue in accordance with the law by virtue of political power in order to realize its functions. Taxation dominates fiscal revenue. If, like the cartoon star, the country is unable to carry out its functions because of the loss of fiscal revenue. B. Taxation is mandatory. The state uses its political power to impose taxes. Taxpayers must pay taxes in accordance with the law, and tax authorities must collect taxes in accordance with the law. The above-mentioned celebrity behavior is illegal and must be punished by law. C. Personal income tax is an important source of national fiscal revenue and an effective means to regulate personal income distribution and achieve social fairness. Celebrities with high incomes should consciously pay more taxes to help build a harmonious society. D. In our country, taxes are collected from and used by the people, and national interests, collective interests, and individual interests are fundamentally the same. While enjoying various services provided by the state, every citizen must assume obligations and consciously pay taxes in good faith.

(3) A. Consciously enhance the awareness of paying taxes according to law. We are all consumers and actual taxpayers, and we all contribute to increasing national fiscal revenue. B. When consuming or shopping, take the initiative to ask for invoices. C. Actively implement the state's tax collection, management and use with a master's attitude. D. Criticize and report illegal activities such as tax evasion.