Current location - Loan Platform Complete Network - Local tax - What are the main functions of taxation in China?
What are the main functions of taxation in China?
Function:

1, organizational finance

Taxation is a form of distribution in which the government participates in social distribution and concentrates a part of surplus products (whether in monetary form or in kind) by virtue of national coercion. Organizing national fiscal revenue is the most basic function of tax revenue.

2. Adjust the economy

The government's participation in social distribution by virtue of state coercion will inevitably change the share of social groups and their members in national income distribution and reduce their disposable income, but this reduction is not equal, and this gain and loss will affect taxpayers' economic activity ability and behavior, and then affect the social and economic structure.

The government just takes advantage of this influence to guide social and economic activities purposefully, so as to rationally adjust the social and economic structure.

3. Supervise the economy

In the process of collecting income, the state must be based on the daily in-depth and meticulous tax management, specifically grasp the tax sources, understand the situation, find problems, supervise taxpayers to pay taxes according to law, and fight against violations of tax laws and regulations, so as to supervise the direction of social and economic activities and maintain the order of social life.

The function of taxation is the concrete effect of taxation function under certain economic conditions. The function of taxation is to embody fair tax burden and promote equal competition; Adjust the economic aggregate and maintain economic stability; Embody industrial policies and promote structural adjustment; Reasonably adjust the distribution and promote the prosperity of * * *; Safeguard national rights and interests and promote opening to the outside world.

In 20 18, the tax authorities insisted on tax collection according to law and scientific overall planning, and organized tax revenue (export tax rebate deducted)13,796.7 billion yuan, an increase of 9.5% over the previous year, and the national * * * handled export tax rebate150/0.4 billion yuan, an increase of 9.7%.

At the same time, the national tax system resolutely implemented the tax reduction policy promulgated by the CPC Central Committee and the State Council, exceeding the annual tax reduction target, effectively alleviating the difficulties in production and operation of enterprises.

The three reforms of value-added tax implemented on May 1 8 were promoted steadily and orderly. In May-1February, the value-added tax rate was reduced by about 270 billion yuan, and the manufacturing tax reduction accounted for 35%. Unifying the standards for small-scale taxpayers has benefited 500,000 taxpayers and reduced taxes by about 8 billion yuan.

Extended data

Economy is the foundation and source of tax revenue. Only by taking the development of economy and service economy as the starting point and destination of tax work can we really play a good role in taxation.

To do a good job in tax work in the new era, the core is to focus on the theme of development, effectively highlight the problems that affect the self-development of tax work and the impact of tax work on economic development, make in-depth analysis, improve measures, and constantly improve the level and quality of tax services for economic development.

In order to seek greater development and progress of local taxation in the whole province and comprehensively improve the level of local taxation management, we must deeply understand the new situation and new tasks and scientifically grasp the objective laws. Emancipating the mind is the ideological basis and source of strength for accelerating development.

People's Daily Online-State Administration of Taxation: 20 18 The tax revenue task and tax reduction target were successfully completed.

Baidu encyclopedia-tax