If you drive your car alongside a railroad track, a train coming at you will seem to be moving much faster than if you turned around and followed it in the same direction.

假如你驱车沿着一条铁路的轨道行驶，那时如果一列火车迎面驶来，你就会感到这列火车行驶得要比汽车掉过头来跟着火车行驶要快得多。

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The direction, conditions and methods to be followed and implemented of urban and rural tax integration of China are becoming the top priority both theoretically and practically.

城乡税制一体化的方向、条件和实施步骤便成了目前需要解决的理论和现实问题。

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