Taxation is the most important form and source of national (government) finance. The essence of taxation is a special distribution relationship formed by the state to meet the needs of the public, rely on the strength of the public, participate in the distribution of national income in accordance with the standards and procedures prescribed by law, and forcibly obtain fiscal revenue. It embodies a specific distribution relationship between the state and taxpayers in the collection and distribution of tax benefits under a certain social system. Taxation refers to a normative form in which the state participates in the distribution of social products in a compulsory and unpaid way in order to provide public goods to the society and meet social needs, and obtains fiscal revenue. Taxation is a very important policy tool.

The tax features are as follows:

1, required. 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. It's free. 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;

3. The fixity of taxation refers to taxation according to the standards stipulated by national laws and regulations, that is, taxpayers, tax objects, tax items, tax rates, tax calculation methods and time limits, etc. , are stipulated in advance by tax laws and regulations, have a relatively stable probation period, and are fixed continuous income.

legal ground

People's Republic of China (PRC) tax collection management law

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

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. Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council. Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law. All relevant departments and units shall support and assist the tax authorities in performing their duties according to law. No unit or individual may obstruct the tax authorities from performing their duties according to law.