Hey, thank you for all of your suggestions.
I have just talked to him and tell him my feelings. He try to explain the tax problem to me. I didnt get it and acutually he, himself was not for sure as well.
He said he didnt refuse to do it and just trying to raise the potential threats. I said your other two suggestions were even worse anyway. and I felt insecure when you change your mind frequently.
He apologized for upseting me and said he just his personality to take time think for many many times (it was 3 months since he suggested).
We will go to do it tmr morning.
m-m: I dont think you are 小人之心, because I feel odd when he suggested it as well.
Million thanks toall of you. This event helps us to improve our communication.