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.
Taxes and taxes
In order to meet the needs of the public, taxation is a way for the state to participate in the distribution of national income by relying on the strength of the public and in accordance with the standards and procedures prescribed by law, and to obtain fiscal revenue compulsorily and free of charge. According to the different tax ownership and authority, China tax authorities can be divided into two different systems: national tax and local tax. The former mainly collects taxes (consumption tax, enterprise income tax and customs duties) necessary for safeguarding national rights and interests and implementing macro-control and some taxes (value-added tax) related to the national economy and people's livelihood; The latter is mainly responsible for taxes (business tax, cultivated land occupation tax, vehicle and vessel use tax, etc.) suitable for local tax collection and management to increase local fiscal revenue. ).
Taxation refers to matters related to taxation. The scope of general taxation includes:
The concept of tax law. It is the general name of the legal norms for adjusting tax relations formulated by state power organs and their authorized administrative organs. Its core content is the distribution of tax benefits.
The essence of taxation. Taxation is a form in which the state distributes social products by virtue of political power or public power. Taxation is a form of distribution that meets the needs of the public; Taxation has the characteristics of indirect repayment (free of charge), compulsory obligation (compulsory) and legal norm (fixed).
Generation of tax revenue. Taxation is accompanied by the emergence of the country. The material premise is that society has surplus products, the social premise is that there is economic need, the economic premise is that there is an independent economic interest subject, and the upper condition is that there is compulsory public power. China's taxation came into being in the Spring and Autumn Period of 594 BC, when the "initial tax mu" was implemented and the private ownership of land was established.
The role of taxation. As one of the economic levers, tax has the functions of adjusting income distribution, promoting resource allocation and promoting economic growth.