The object of tax legal relationship refers to the object that the rights and obligations of the subject point to, that is, the tax object. The object of taxation, also known as the object of taxation, refers to the object of taxation stipulated by tax laws and regulations, which is the basis of taxation and the main symbol that one tax type is different from another. In modern society, the tax objects of the state mainly include income, goods and property. For example, China currently levies value-added tax on goods sold, processing and repair, and repair business. China imposes consumption tax on cigarettes, alcohol, cosmetics and firecrackers.

Legal objectivity:

Article 61 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if the withholding agent fails to set up or keep the account books of withholding and collecting taxes, or fails to keep the accounting vouchers and relevant materials of withholding and collecting taxes, the tax authorities shall order him to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.