The tax object is the subject of tax collection, and the tax items are the specific content of tax collection.

1. Taxation objects

Taxation objects, namely taxpayers, are the obligatory subjects in tax legal relationships, units and individuals who have tax obligations. In the tax system, the determination of tax targets is crucial, as it directly determines which units and individuals need to bear tax liability. The scope of taxable objects is wide, including enterprises, individuals, institutions, social groups, etc. Different types of taxpayers may have different types of taxes, tax rates and preferential tax policies.

2. Tax items

Tax items are the embodiment of taxable objects and the classification and enumeration of taxable objects. It reflects the specific scope of taxation and the purpose of taxation. Breadth. In tax laws, tax items are usually classified according to different standards, such as according to the nature of goods or services, according to the type of income, etc. The setting of tax purposes helps to clarify the specific objects and scope of tax collection and ensure the fairness and rationality of tax collection.

3. The relationship between taxable objects and tax items

Taxable objects and tax items are interrelated in the tax system, and together form the basis of tax collection. The tax object is the subject of tax collection, while the tax items are the specific content of tax collection. After determining the taxable objects, it is necessary to classify and enumerate the taxable objects according to tax items to determine the specific tax collection scope and tax rate. At the same time, the setting of tax items also needs to consider the actual situation of the tax objects and the needs of tax policies to ensure the fairness and effectiveness of tax collection.

IV. The significance of tax collection

Tax collection is an important means for the country to achieve fiscal revenue and regulate economic and social development. By rationally setting tax objects and tax items, we can ensure the fairness and rationality of tax collection and promote economic stability and development. At the same time, tax collection can also be used to support social welfare undertakings, improve people's livelihood and well-being, and realize the social benefits of taxation.

In summary:

Tax objects and tax items are two important concepts in the tax system, and they each have clear definitions and different functions. The tax object is the subject of tax collection, while the tax items are the specific content of tax collection. In the process of tax collection, tax collection and management need to be carried out according to the provisions of tax objects and tax purposes to ensure that tax collection is fair, reasonable and effective.

Legal basis:

"Tax Collection and Administration Law of the People's Republic of China"

Article 2 stipulates:

Where This law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

"Tax Collection and Management Law of the People's Republic of China"

Article 4 stipulates:

Units with tax obligations stipulated in laws and administrative regulations and individuals as taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.

"Implementing Rules for the Tax Collection and Administration Law of the People's Republic of China"

Article 3 stipulates:

Any department, unit or individual shall make a Decisions that conflict with tax laws and administrative regulations shall not be implemented, tax authorities shall not enforce them based on them, and shall report to the higher tax authorities.

Taxpayers shall perform their tax obligations in accordance with the provisions of tax laws and administrative regulations; any contracts or agreements signed by them that conflict with tax laws or administrative regulations shall be invalid.