Since the founding of New China, taxation has played an important role in both the planned economy era and the market economy era, and has become an important source of funds in the fields of culture, education, health, national defense, science and technology.
In our daily life, every time we buy something, we pay taxes for our country. Adults buy new houses and pay taxes for our country ... In short, taxes are closely related to our lives. It is the cornerstone of China's progress and the guarantee of stable economic development.
In short, taxation promotes development and development improves people's livelihood. With the support of taxation, society will advance steadily, development is to make people's lives better, and people's livelihood is the source of taxation.
Tax payment is to pay a part of the collective or individual income to the state at a certain tax rate according to the provisions of various national tax laws. Taxable amount refers to the amount of income tax that an enterprise should pay to the tax authorities after calculation according to the provisions of the tax law. Taxable amount = taxable income × applicable tax rate? Tax relief? Tax credit.
The tax rate is the proportion or amount of tax levied on the tax object. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excessive progressive tax rate, excessive progressive tax rate and fixed tax rate.
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Judging from the use of tax revenue in China, China's socialist tax revenue serves the interests of the broad masses of workers, and it is directly or indirectly used to benefit various undertakings of workers.
According to the arrangement of the national budget, the funds raised by the state through taxes are used in a planned way to develop the socialist economy, develop socialist science, culture, education and health undertakings, and strengthen war preparedness and national defense. These are directly related to the fundamental interests of workers. At the same time, on the basis of developing production, the state constantly improves the material and cultural living standards of residents.
In recent years, the state has invested a lot of money to improve the material and cultural life of urban and rural residents, including raising the purchase price of agricultural and sideline products, various price subsidies, raising wages, resettling unemployed young people in cities and towns, and building new civil houses.
From the above sources and uses of China's socialist tax revenue, we can see that the essence of China's socialist tax revenue is a tool for the state to raise funds for socialist construction, serving the interests of residents and embodying a socialist distribution relationship of "taking from the people and using them for the people".
Baidu encyclopedia-tax payment