Tax system refers to all kinds of tax methods determined by the state (government) in the form of laws or regulations. It belongs to the category of superstructure, which is the legal basis for government tax authorities to levy taxes on taxpayers, and also the legal norm for taxpayers to fulfill their tax obligations. 1. What are the contents of the tax system in society? The establishment of tax system should generally follow the following principles: first, the principle of both consideration and possibility. When establishing a tax system in any country, the first thing to consider is to ensure its government expenditure demand. The development of socialist economy needs a lot of funds, but the tax revenue is limited, and it can't be restricted by tax sources for a certain period of time, which requires reasonable consideration of both to achieve a balance between demand and possibility. At the same time, there is no fundamental conflict of interest between socialist countries and taxpayers; Socialist public ownership makes it possible to create and distribute national income in a planned way, thus providing conditions for the balance between national demand and tax sources. The second is the principle of promoting national economic development. The object of tax distribution comes from the material wealth created in social reproduction. Only with the continuous expansion of production scale and increasing production speed will the tax sources become more and more abundant. On the contrary, if the economy does not develop and production does not increase, tax sources will be exhausted. Therefore, the national tax system includes the establishment of tax types, the determination of tax objects and the design of tax rates. Only by concentrating on economic development can we strengthen the country's material foundation. The third is the principle of fair tax burden and differential treatment. Fair tax burden refers to giving the same tax burden to different producers in the same part and industry under the condition of commodity economy, so as to strengthen the role of the law of value, promote competition, encourage the advanced, spur the backward, reduce labor consumption and improve economic efficiency. Differential treatment refers to some kind of differential treatment adopted by the state for different regions, different industries and different products in taxation according to its economic and social policies. Generally speaking, where national policies need to be encouraged or taken care of, tax collection and management should be lighter, and where national policies need to be restricted or specially adjusted, tax collection and management should be lighter. The dialectical unity relationship between fair tax burden and differential treatment. If we only talk about fair tax burden and don't treat it differently, we can't reflect the policy; It is against the requirements of the law of value and the law of competition under the condition of market economy to talk only about differential treatment and not about tax fairness. Only by treating them differently on the basis of fair tax burden can we better promote economic development. The fourth is to simplify the principle of taxation. To establish a national tax system, we must pay attention to properly simplifying the tax system. If the taxes are too complicated and the collection procedures are too complicated, it will not only bring extra burden to taxpayers, but also increase the government's collection costs. However, the simplification of the tax system should also be moderate, on the premise of not weakening the economic leverage of taxation to promote economic development and regulate all aspects of economic relations, and it cannot be simplified for the sake of simplification. Otherwise it will also bring bad consequences to the economy.

Legal objectivity:

"People's Republic of China (PRC) Tax Collection and Management Law" Article 3 The collection, suspension, reduction, exemption, refund and overdue tax of taxes shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.