Taxation refers to a normative form in which the state participates in the distribution of social products in a compulsory and unpaid way in order to provide public goods to the society and meet social needs, and obtains fiscal revenue. Taxation is a very important policy tool. In 20021year, the national tax revenue 17273 1 100 million yuan, an increase of1/0.9%.
What is the essence of taxation?
Taxation is the most important form and source of national (government) finance. The essence of taxation is a special distribution relationship formed by the state to meet the needs of the public, rely on the strength of the public, participate in the distribution of national income in accordance with the standards and procedures prescribed by law, and forcibly obtain fiscal revenue. It embodies a specific distribution relationship between the state and taxpayers in the collection and distribution of tax benefits under a certain social system. The compulsion of taxation means that the state, as a social manager, relies on political power and political power to levy taxes by issuing laws or decrees. Social organizations and members who have the obligation to pay taxes must abide by the compulsory tax laws and regulations of the state. Mandatory characteristics are reflected in two aspects: on the one hand, the establishment of tax distribution relationship is mandatory, that is, the collection of taxes depends entirely on the political power owned by the state; On the other hand, the process of tax collection is mandatory, that is, if tax violations occur, the state can punish them according to law. 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.
To sum up, the handling fee for the collection and payment of personal income tax means that companies that withhold and pay personal income tax can apply to the local local tax bureau, and the tax authorities will pay a handling fee of 2% of the tax collected. This is because the personal income tax withheld and remitted by the company does not belong to the daily work of the company, but works for the tax bureau, so it should be paid appropriately.
Legal basis: Article 9 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that "individual income tax takes income as the taxpayer and the unit or individual that pays the income as the withholding agent." Article 17 stipulates that "the withholding agent shall pay a handling fee of 2% according to the tax withheld."