2. Elements of tax law: refers to the general name of the basic elements of various individual tax laws, generally including taxpayers, taxpayers, tax objects, tax items, tax rates, tax basis, tax payment links, tax payment period, tax payment place, tax reduction and exemption, legal liability and other items. ?
Extended data:
(A) the normative role of the tax law
1. Guidance function
Step 2 evaluate roles
3. Prediction function
Step 4 force
5. The role of education
(B) the economic role of the tax law
1. Tax law is an important guarantee for the country to obtain fiscal revenue.
2. The tax law is the legal basis for correctly handling the tax distribution relationship.
3. Tax law is an important means for the state to macro-control the economy.
Tax law is a powerful weapon for supervision and management.
Tax law is an important means to safeguard national rights and interests.
References:
Baidu Encyclopedia: Tax Law