Extended data:

Taxation refers to matters related to taxation. The category of general tax includes: the concept of tax law, the essence of tax, the generation of tax and the role of tax. As one of the economic levers, tax has the functions of adjusting income distribution, promoting resource allocation and promoting economic growth.

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:

First, 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.

Second, the nature 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).

Third, the 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.

Fourth, 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.

tax system

Seven elements of composition

1. Taxpayers, also known as taxpayers, refer to social organizations and individuals who have direct tax obligations as stipulated in the tax law and are the undertakers of tax obligations. Taxpayers include natural persons and legal persons.

2. The object of taxation, also known as the object of taxation, refers to what is taxed in accordance with the provisions of the tax law.

3. The tax rate, that is, the ratio between the tax payable and the object of taxation, is the scale for calculating the tax payable and reflects the degree of taxation. There are three basic forms of tax rate: proportional tax rate, progressive tax rate (full progressive and excessive progressive) and fixed tax rate.

4, the tax link, refers to the goods in the whole circulation process in accordance with the provisions of the tax law should pay taxes.

5. The tax payment period refers to the specific time when taxpayers pay taxes to the tax authorities as stipulated in the tax law. There are generally two kinds of collections: time and schedule.

6. The place of tax payment refers to the place of tax payment. Generally, it is the taxpayer's domicile, but it is also stipulated in the place where the business takes place.

7, tax incentives, refers to the provisions of the tax law for some specific taxpayers or tax objects exempt from part or all of the tax obligations. There are two purposes: caring and encouraging.