1, tax collection is necessary to ensure the normal operation of the country. Without taxes, there would be no state, and there would be no all the guarantees and services provided by the state for citizens. 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.

2. Tax collection is the need to develop social production and improve people's life. The state should provide employment, education, medical care, transportation, entertainment and other public services and infrastructure for every citizen, and its main source of funds is tax. Only when the country has some available financial resources can public services become possible.

3, tax collection and management is the need to adjust the economic operation. The government's compulsory participation in social distribution by virtue of the state will inevitably change the share of social groups and their members in national income distribution and reduce their disposable income, but this reduction is not equal. This gain and loss will affect taxpayers' economic activity ability and behavior, and then affect the social and economic structure.

Extended data:

Tax features:

Compared with other modes of distribution, taxation is compulsory, free and fixed, which is customarily called the "three natures" of taxation.

1, free:

The unpaid nature of taxation means that part of the income of social groups and social members is transferred to the state through taxation, and the state does not pay any remuneration or cost to taxpayers. The unpaid nature of tax revenue is related to the essence of income distribution by virtue of political power. Free of charge is reflected in two aspects: on the one hand, it means that the government does not need to pay any remuneration directly to taxpayers after obtaining tax revenue;

On the other hand, it also means that the tax collected by the government is no longer directly returned to taxpayers. Tax gratuity is the essence of tax, which reflects a unilateral transfer relationship between ownership and control of social products, rather than an equivalent exchange relationship. The unpaid nature of tax revenue is an important feature that distinguishes tax revenue from other forms of fiscal revenue.

2. Fixity:

The fixity of taxation means that taxation is levied according to the standards stipulated by national laws and regulations, that is, taxpayers, tax objects, tax items, tax rates, pricing methods and time limits. , are stipulated in advance by tax laws and regulations, have a relatively stable probation period, and are fixed continuous income. For the pre-defined levy standard, both taxpayers and taxpayers must abide by it. Unless the national laws and regulations are revised or adjusted, neither taxpayer nor taxpayer may violate or change this fixed proportion or amount and other system provisions.

References:

Baidu encyclopedia-tax