Tax is the abbreviation of tax. There are broad sense and narrow sense. In a broad sense, taxation refers to taxation based on the state power, and participates in all the work in the whole process of national income distribution, including the research, formulation, publicity, implementation and enforcement of tax policies;
The establishment, adjustment, revision, reform, improvement, publicity, interpretation, consultation and implementation of the tax legal system; In a narrow sense, taxation generally refers to the collection and management of taxation.
In order to meet the needs of the public, taxation is a way for the state to participate in the distribution of national income by relying on the strength of the public and in accordance with the standards and procedures prescribed by law, and to obtain fiscal revenue compulsorily and free of charge. According to the different tax ownership and authority, China tax authorities can be divided into two different systems: national tax and local tax.
The former mainly collects taxes (consumption tax, enterprise income tax and customs duties) necessary for safeguarding national rights and interests and implementing macro-control and some taxes (value-added tax) related to the national economy and people's livelihood; The latter is mainly responsible for taxes (business tax, cultivated land occupation tax, vehicle and vessel use tax, etc.) suitable for local tax collection and management to increase local fiscal revenue. ).
Taxation is the main source of fiscal revenue. Organizing fiscal revenue is the basic function of taxation. Taxation is compulsory, free and fixed, and the fiscal revenue raised is stable and reliable. This feature of taxation makes it the basic form of fiscal revenue organized by governments all over the world, and China's tax revenue accounts for more than 90% of the national fiscal revenue.