1, required item
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.
2. Free of charge
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.
3. Fixtures
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.
Extended data
The principle of tax fairness, as well as the role of ensuring fiscal revenue and regulating economy, are all based on this fixity, and the role of ensuring fiscal revenue and regulating economy is also based on this fixity. The formal feature of taxation is the qualitative provision of taxation as a specific distribution category, and there are no other different views on taxation characteristics because of the uneconomical social system.
Some people think that the compulsion of taxation is not determined by political power, but by social and economic relations or the social functions of the country. Some people think that since taxes are used to meet the public needs of all taxpayers, they should be "rewarded" as a whole, not free. At the same time, as long as the financial distribution under any social system has the above three characteristics, it is taxation.
Baidu Encyclopedia-Tax Characteristics
Baidu encyclopedia-tax