For the rubbish essay writing in the first grade of junior high school, I searched for one on the Internet for you (attached) and wrote a limerick.

A horse will not be fat without night grass, a man will not be rich without windfall, and a country will not be strong without taxes.

If you take it from the people, you will also use it for the people. Even if you donate it excessively, it will not hurt.

If there is no taxation related to people’s livelihood, where will there be schools for compulsory education?

We, the students, should be eager to learn and work hard, hoping to make a lot of money in the future and become a wealthy family with the honor of paying taxes!

Attachment:

About taxation

Maya instructor of Class 1 (2), Nanhu No. 1 Middle School, Nanjing: Xu Yaqian

Regarding taxes, many minors may think that they have little to do with them, as if taxes are something that only adults need to participate in. We think so simply because we know too little about taxation. Today, we are going to talk about some basic common sense about the rationality and diversity of taxes in order to better understand them.

Taxation is a form in which the state, in order to realize its functions, relies on political power and in accordance with the provisions of the law to participate in the distribution and redistribution of national income and social products to obtain fiscal revenue through taxation tools without compensation. . To put it simply, as long as anything you do is tied to money, the state can ask for tax. Moreover, even buying a pen costs a few cents in tax.

There are various means of obtaining fiscal revenue, such as: taxation, issuance of currency, issuance of national bonds, fees, fines, etc., and taxes are collected by the government. But the country does not just collect taxes for no reason. It can be said to be "taken from the people and used for the people." After all, they are all spent on the construction and development of the country. Taxation has the formal characteristics of being free, mandatory and fixed, which are called the three characteristics of taxation in professional terms. The three natures of taxation are a complete unity, they complement each other and are indispensable.

Taxation is also a way for the state to participate in the distribution of national income and obtain fiscal revenue compulsorily and free of charge in order to meet the needs of social public welfare and rely on public power and in accordance with the standards and procedures stipulated by law. a specific distribution method. It embodies a special relationship between the state and taxpayers in the distribution of benefits in collection and taxation, and is a specific distribution relationship under a certain social system. Tax revenue is the main source of national fiscal revenue.

China’s earliest market tax: The ancient market was called a city. The market is a product of the development of commodity economy and has a long history. At the end of the Shang Dynasty, merchant trade had already appeared, but at that time handicrafts and commerce were all government-run, so there were no market taxes. Until the late Western Zhou Dynasty, due to the development of the commodity economy, in addition to the official industry and commerce, private handicrafts and commerce, mainly household sideline businesses, appeared. Market trade increased day by day. In order to use the excessive market to increase the treasury and renew the country's rulers, Good governance and management of the city led to the earliest market taxation in the history of our country.

The market in the Zhou Dynasty was located under the north wall of the palace, and was divided into three areas: morning market, afternoon market and evening market. Market taxation implements a "five-cloth" taxation system: the first is distribution, which is house tax; the second is general cloth, which is tooth tax; the third is silk cloth, which is local tax; and the fourth is quality cloth, which refers to the tax levied on those who violate contract documents. ; The fifth is fine cloth, that is, fine. Market tax revenue is managed uniformly by officials such as Sishi, Huiren, and Quanfu, and is regularly handed over to the national treasury.

The above are the ancient "city" taxes. Now let's talk about the modern ones.

Taxes are divided into national taxes and local taxes. Local taxes are further divided into: resource tax, business tax, personal income tax, personal occasional income tax, land value-added tax, vehicle and vessel use tax, real estate tax, urban land use tax, stamp tax, etc.

Taxes are mainly used for national defense and military construction, salary payment of national civil servants, road transportation and urban infrastructure construction, scientific research, medical and health epidemic prevention, culture and education, disaster relief, environmental protection and other fields.

The functions and effects of taxation are a concrete reflection of the essence of taxation functions.

The principles of tax collection are:

1. The principle of sufficient fiscal revenue and strengthening macro-control capabilities.

2. Fair tax burden and encourage competition principles.

3. Principles of regulating the economy and optimizing the economic structure.

4. Adjust income distribution and promote the principle of common prosperity for all.

5. The principle of centralized national management and reasonable division.

6. The principles of standardization, efficiency, simplification and convenience.

Let’s talk about tax classification. Classification by tax objects:

1. Turnover tax. Turnover tax is a type of tax levied on commodity production turnover and non-production turnover.

Turnover tax is the main tax category in my country’s tax system, currently including value-added tax, consumption tax, business tax and customs duties.

2. Income tax. Income tax, also known as income tax, refers to a type of tax that is taxed on various incomes.

Income tax is also the main tax category in my country’s tax system structure, currently including corporate income tax, personal income tax and other taxes. The current income tax rate for domestic and foreign-funded enterprises is uniformly 25%. (The "Enterprise Income Tax Law" came into effect on January 1, 2008.

The "Income Tax Law of the People's Republic of China and Foreign-Invested Enterprises and Foreign Enterprises" passed at the fourth session of the Seventh National People's Congress on April 9, 1991 and the "Income Tax Law of the People's Republic of China on Foreign-Invested Enterprises and Foreign Enterprises" promulgated by the State Council on December 13, 1993 **The Interim Regulations on Enterprise Income Tax of the People's Republic of China shall be abolished at the same time). In addition, the state has granted two levels of preferential tax rates: First, qualified small and low-profit enterprises are taxed at a reduced tax rate of 20%; second, high-tech enterprises that need key support from the state are taxed at a reduced tax rate of 15%.

3. Property tax. Property tax refers to a type of tax that is taxed on property owned or controlled by taxpayers.

Including inheritance tax, real estate tax, deed tax, vehicle purchase tax and vehicle and vessel use tax, etc.

4. Behavioral tax. Behavioral tax refers to a type of tax that targets certain specific behaviors of taxpayers.

The urban maintenance and construction tax, fixed asset investment direction adjustment tax, stamp tax, slaughter tax and banquet tax in my country's current tax system are all behavioral taxes.

5. Resource tax. Resource tax refers to a type of tax levied on units and individuals engaged in resource development in my country. In my country's current tax system, resource tax, land value-added tax, cultivated land occupation tax and urban land use tax are all resource taxes.

Although taxation is the country’s main economic source, I think personal income tax is unfair. It should be collected on a per-household basis, not on a per-person basis. For example:

In a family of three: one person has a salary of 2,400, and if it exceeds 2,000, he has to pay personal income tax, but the other has no job, but all three people have to pay tax, which is unfair; if the income is collected on a household basis, , it is very appropriate to divide it according to the total income and population of a household.

There are still many such unfair taxes. The relevant departments should correct them reasonably so that it will be better for the people of the country.