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Tax is the abbreviation of tax. There are broad sense and narrow sense. In a broad sense, taxation refers to taxation based on the state power, and participates in all the work in the whole process of national income distribution, including the research, formulation, publicity, implementation and enforcement of tax policies; The establishment, adjustment, revision, reform, improvement, publicity, interpretation, consultation and implementation of the tax legal system; In a narrow sense, taxation generally refers to the collection and management of taxation.
Tax function
Tax function refers to the inherent function of tax, and tax function is the concrete embodiment of tax function under certain conditions. The function of taxation is mainly manifested in the following aspects:
Taxation is the main source of fiscal revenue. Organizing fiscal revenue is the basic function of taxation. Taxation is compulsory, free and fixed, and the fiscal revenue raised is stable and reliable. This feature of taxation makes it the basic form of fiscal revenue organized by governments all over the world, and China's tax revenue accounts for more than 90% of the national fiscal revenue.
Taxation is an important means to regulate economic operation. The economy determines taxes, and taxes react on the economy. This not only shows that the economy is the source of tax revenue, but also shows the regulatory role of tax revenue on the economy. As an economic lever, tax affects the economic interests of social members by means of tax increase, tax reduction and tax exemption.
Guiding the economic behavior of enterprises and individuals will have an impact on resource allocation and social and economic development, so as to achieve the purpose of regulating economic operation. The government can adjust the macro-economic aggregate and economic structure through taxation.
Taxation is an important tool to adjust income distribution. Generally speaking, taxation, as the most important and standardized form of national income distribution, can adjust the distribution relationship among government, enterprises and individuals. Different taxes play different roles in the distribution field.
For example, personal income tax is taxed at an excessive progressive rate, which has the characteristics of high tax rate for high-income earners and low tax rate or no tax for low-income earners, which helps to regulate personal income distribution and promote social equity. Consumption tax levies on specific consumer goods, which can achieve the purpose of regulating income distribution and guiding consumption.
Taxation also has the function of supervising economic activities. Taxation involves all fields of social production, circulation, distribution and consumption, and can comprehensively reflect the quality and efficiency of national economic operation.
Not only can we grasp the trend of macroeconomic development in time through the increase or decrease of tax revenue and the change of tax sources, but we can also understand the microeconomic situation in tax collection and management activities, find and correct the problems existing in taxpayers' production, operation and financial management, and promote the sustained and healthy development of the national economy.