The adjustment object of tax law is the relationship between rights and obligations formed in the process of tax distribution.

The elements of tax legal relationship include:

(1), the subject of tax legal relationship: also known as the subject of tax law refers to the parties who enjoy rights and assume obligations in the tax legal relationship, mainly including the state, tax authorities, taxpayers and withholding agents.

(2) The content of tax legal relationship: refers to the rights and obligations enjoyed by the subject of tax legal relationship, mainly including the rights and obligations of taxpayers and tax authorities.

(3) The object of tax legal relationship: refers to the object to which the rights and obligations of the subject of tax legal relationship point, mainly including currency, objects and behaviors.

Taxation refers to matters related to taxation. The scope of general taxation includes:

First, the concept of tax law. It is the general name of the legal norms for adjusting tax relations formulated by state power organs and their authorized administrative organs. Its core content is the distribution of tax benefits.

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 is an economic need, the economic premise is that there is an independent economic interest subject, 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.