Taxation refers to the money or resources that the government (or an entity equivalent to the government, such as a church or tribal leader) collects from taxpayers (individuals or business entities). Taxation is legally guaranteed, and those who refuse to pay taxes will be punished by law. Taxation can be divided into direct tax and indirect tax, and the form of taxation can be money or labor.

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.

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).

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.