There are taxes everywhere in life, such as value-added tax, stamp duty, car purchase tax, vehicle and vessel tax, consumption tax, personal income tax, deed tax, etc. (1) When buying clothes and supplies, you have to pay 17% value-added tax.

(2) When purchasing a car, you must pay a 10% car purchase tax and a vehicle and vessel tax every year.

(3) When purchasing a house, you have to pay 11% value-added tax and 3% deed tax and stamp tax.

(4) You must pay consumption tax when purchasing high-end watches, valuable jewelry, and luxury cars.

(5) Salary income is subject to personal income tax.

: Taxation is for the purpose of realizing the national public finance function. Based on political power and legal provisions, taxation is implemented by specialized government agencies on residents and non-residents with respect to their property or specific behaviors. Monetary or in-kind levies that are not directly repaid are the country's most important form of fiscal revenue. Taxes are free, mandatory and fixed. The three aspects of taxation are a complete system, and they complement each other and are indispensable.

Taxation is the most important form and source of revenue for the state (government) public finance. The essence of taxation is a special distribution relationship formed by the state participating in the distribution of national income and compulsorily obtaining fiscal revenue in order to meet the public needs of society, relying on public power and in accordance with the standards and procedures stipulated by law. It embodies a specific distribution relationship between the state and taxpayers in the distribution of benefits in collection and taxation under a certain social system. Marx pointed out: "Taxation is the economic basis of government agencies, not anything else." 2 "The economic manifestation of the state's existence is taxation." Engels pointed out: "In order to maintain this kind of public power, citizens need to pay fees-taxes." In the 19th century, American judge Holmes said: "Taxes are the price we pay for a civilized society." All this illustrates. Taxation plays an important role in national economic life and social civilization.

The compulsory nature of taxation means that taxation is compulsorily collected by the state, as a social manager, through the promulgation of laws or decrees based on political power and political power. Social groups and members of society who have tax obligations must abide by the country's mandatory tax laws. Within the limits stipulated by the national tax law, taxpayers must pay taxes in accordance with the law, otherwise they will be subject to legal sanctions. This is the legal status of taxation. reflect. The mandatory characteristics are reflected in two aspects: on the one hand, the establishment of tax distribution relationships is mandatory, that is, tax collection is entirely based on the political power of the state; on the other hand, the tax collection process is mandatory, that is, if tax violations occur behavior, the state may punish them in accordance with the law.