"Taxes" (also called taxes, taxes, taxes, levies, taxes, levies, and taxes) refers to the general term for the government to impose physical objects or money on individuals and legal persons for maintaining their operation and providing public services.
Different countries and regions have different tax laws, different tax systems, different classifications and different concepts. The Chinese appellation of tax is different in different dynasties and Chinese regions in China.
Tax system refers to the tax system, which consists of taxpayers, tax objects, tax items, tax rates, tax payment links, tax payment period, tax basis, tax reduction and exemption, and illegal treatment. Taxes refer to the types of taxes, and the differences are manifested in the differences between taxpayers and tax recipients. Taxes together constitute a "tax system".
The basic characteristics of taxation: compulsory, unpaid and fixed (for tax law).
Extended data:
Taxation has the following important basic functions:
1, organizational finance
Taxation is a form of distribution in which the government participates in social distribution and concentrates a part of surplus products (whether in monetary form or in kind) by virtue of national coercion. Organizing national fiscal revenue is the most basic function of tax revenue.
2. Adjust the economy
The government's participation in social distribution by virtue of state coercion will inevitably change the share of social groups and their members in national income distribution and reduce their disposable income, but this reduction is not equal, and this gain and loss will affect taxpayers' economic activity ability and behavior, and then affect the social and economic structure.
The government just takes advantage of this influence to guide social and economic activities purposefully, so as to rationally adjust the social and economic structure.
3. Supervise the economy
In the process of collecting income, the state must be based on the daily in-depth and meticulous tax management, specifically grasp the tax sources, understand the situation, find problems, supervise taxpayers to pay taxes according to law, and fight against violations of tax laws and regulations, so as to supervise the direction of social and economic activities and maintain the order of social life.
The function of taxation is the concrete effect of taxation function under certain economic conditions. The function of taxation is to embody fair tax burden and promote equal competition; Adjust the economic aggregate and maintain economic stability; Embody industrial policies and promote structural adjustment; Reasonably adjust the distribution and promote the prosperity of * * *; Safeguard national rights and interests and promote opening to the outside world.
Baidu Encyclopedia-Tax