"Tax Dictionary" explains the word "tax": "The distribution formed by the state to concentrate a part of social products free of charge according to legal standards is a main form for the state to obtain fiscal revenue, which is essentially reflected in the state-led distribution relationship." The word "Na" in Cihai is interpreted as "delivery", and tax payment can be interpreted as: taxpayers pay and pay taxes in accordance with the provisions of the tax law. The word "tax" in Ci Hai is interpreted as "the state shall remit taxes and other expenses to the state treasury in accordance with the provisions of the tax law". The word "tax" is interpreted as "tax" in the dictionary of taxation. There are broad sense and narrow sense. In a broad sense, taxation refers to: all the work of national tax activities, including the research, formulation, publicity, implementation and enforcement of tax policies by the state; Formulation, adjustment, revision, reform, improvement, interpretation and consultation of tax laws, regulations, rules and resolutions; The establishment of tax institutions, the division of leadership, the allocation of tax personnel, organization, education, training and supervision; The collection, reduction and refund of tax; Tax registration, tax counseling, tax appraisal, tax declaration, tax inspection, financial management, invoice management and tax bill management, tax inspection, illegal handling, tax administrative reconsideration and litigation, tax planning, accounting statistics, etc.; Tax archives work; International tax negotiations; Coordination of international tax relations; The signing and implementation of international tax agreements, tax research, societies, publications and other tax work. In a narrow sense, taxation generally refers to the collection and management of taxation. " .