Tax-revenue is a distribution form to meet the needs of the public, to serve the country, to promote the progress and prosperity of the country. Tax-revenue is produced with the emergence of state-economy. As one of the economic levers of state-economy, it has the functions of regulating income distribution, promoting resource allocation and promoting economic growth. Such as developing economy, science and technology, education, culture and national defense. Paying taxes means that every citizen pays a part of his property to the tax authorities according to a certain proportion, but the state is used in military, diplomatic and economic construction.