Second, the nature of taxation. Taxation is a form in which the state distributes social products by virtue of political power or public power. Taxation is a form of distribution that meets the needs of the public; Taxation has the characteristics of indirect repayment (free of charge), compulsory obligation (compulsory) and statutory standardization (fixed).
Third, the generation of taxes. Taxation is accompanied by the emergence of the country. The material premise is that there are surplus products in society, the social premise is that there are regular public needs, the economic premise is that there are independent economic interests, and the upper condition is that there is mandatory public power. China's tax came into being in the Spring and Autumn Period in 594 BC when Lu Xuangong implemented the "initial tax mu" to establish the private ownership of land.
Fourth, the role of taxation. As one of the economic levers, tax has the functions of regulating income distribution, promoting resource allocation and promoting economic growth.
Five, the seven elements of the tax system
1, the taxpayer, also known as the taxpayer, refers to the natural person, legal person or other organization that is obligated to pay taxes directly to the tax authorities according to the tax law.
2. The object of taxation, also known as the object of taxation, refers to what is taxed according to the tax law.
3. Tax rate, which is the ratio between the taxable amount and the taxable object, is the scale for calculating the taxable amount and reflects the degree of taxation. There are three basic forms of tax rate: proportional tax rate, progressive tax rate (full progressive and excessive progressive) and fixed tax rate.
4, the tax link, refers to the goods in the whole circulation process in accordance with the provisions of the tax law should pay taxes.
5. The tax payment period refers to the specific time when the taxpayer pays the tax to the tax authorities as stipulated in the tax law. Generally, there are two kinds of collection: time and schedule.
6. The place of tax payment refers to the place where the tax is paid. Generally, it is the taxpayer's domicile, but it is also stipulated in the place where the business takes place.
7, tax incentives, refers to the provisions of the tax law for some specific taxpayers or tax objects to be exempted from part or all of the tax obligations. There are two kinds of purposes: caring and encouraging.
Extended data:
Current tax classification and tax types. According to the current classification, it is mainly turnover tax, income tax, property tax, resource tax, behavior tax and others:
1, turnover tax: value-added tax, consumption tax, customs duties, etc.
2. Income tax: enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax, etc.
3. Resource tax: resource tax, urban land use tax, land value-added tax, etc.
4. Property tax: property tax, urban real estate tax, etc.
5. Behavior tax: stamp duty, travel tax, urban maintenance and construction tax, etc.
6. Other taxes: taxes on agricultural and forestry specialties, taxes on farmland occupation, deed tax, etc.
Baidu encyclopedia-tax payment