1. Tax is the main source of national income. The state relies on the strength of the public to exempt taxpayers according to the provisions of laws and regulations. Taxpayers include legal persons, unincorporated enterprises, units and natural persons, and taxpayers pay taxes according to the needs of the public.

2. Taxation embodies national sovereignty and power. With the expansion of opening to the outside world and the development of socialist market economy, taxation plays an increasingly important role in the national economy.

3. Taxation is one of the important economic levers for the state to implement macro-control. Moderate macro tax level, scientific and reasonable tax structure and tax system, and standardized tax policies can effectively adjust the redistribution of national income, promote the flow of production factors, guide the optimal allocation of resources, and promote economic growth and industrial development.

Extended data

Functional performance of taxation

1. Organizational Finance

Taxation is a form of distribution in which the government participates in social distribution by virtue of national compulsion and concentrates a part of surplus products (whether in monetary form or in kind). Organizing national fiscal revenue is the most basic function of taxation.

Step 2 adjust the economy

The government's participation in social distribution by virtue of state coercion will inevitably change the share of social groups and their members in national income distribution and reduce their disposable income.

However, this reduction does not mean that the gains and losses of this interest will affect the taxpayer's economic activity ability and behavior, and then affect the social and economic structure. It is this influence that the government uses to guide social and economic activities purposefully, so as to rationally adjust the social and economic structure.

3. Regulating the economy

In the process of collecting income, the state must grasp the tax sources, understand the situation, find problems, supervise taxpayers to pay taxes according to law, and fight against violations of tax laws and regulations, so as to supervise the direction of social and economic activities and maintain the order of social life.

References:

Baidu Encyclopedia: Taxation