China's taxes are "taken from the people", such as taxes paid by state-owned enterprises, agricultural taxes and personal income taxes. China's tax revenue is also "used by the people", such as economic construction, national defense construction and social relief. China's tax revenue has the function of organizing fiscal revenue, for example, tax revenue accounts for more than 90% of China's fiscal revenue; It can adjust the economy, such as reducing the enterprise income tax for new enterprises in poor areas for two years, encouraging investors to invest in backward areas and promoting coordinated economic development among regions; It has the function of realizing economic supervision. For example, the tax authorities have the right to check the account books, vouchers, statements and materials of business units in accordance with the relevant provisions of the tax law to find out whether the taxpayer's economic activities are legal.