According to the latest tax policy of our country, taxation is a form in which the state participates in the distribution of national income by virtue of political power and in accordance with the standards and procedures prescribed by law, and obtains fiscal revenue compulsorily and free of charge. Compared with other forms of government revenue, taxation is compulsory, free and fixed. The most important and basic function of taxation is to organize fiscal revenue. On this basis, taxation also plays a role in regulating economic operation, adjusting income distribution and supervising economic activities.

Second, analysis

Tax system refers to the general name of various tax methods determined by the state or government in the form of laws or regulations. It belongs to the category of superstructure, which is the legal basis for government tax authorities to levy taxes on taxpayers, and also the legal norm for taxpayers to fulfill their tax obligations. Generally speaking, the tax system is composed of tax subject, tax object, tax rate and illegal disposal.

3. What are the four levels of the tax system?

1, tax law, tax law is the basic system of tax distribution activities formulated by the highest state power organ with national legislative power in accordance with legal procedures;

2. Tax laws and regulations Tax laws and regulations are related tax activities or measures formulated and implemented by the highest administrative organ of the state according to the Constitution and the tax law through certain legal procedures;

3. Tax laws and regulations Tax laws and regulations are tax regulatory documents that are universally binding on tax authorities, taxpayers, withholding agents and their taxpayers nationwide;

4, tax administrative normative documents, is the tax authorities to develop and publish other tax administrative normative documents except tax laws and regulations.