The three characteristics of taxation, namely, free, compulsory and fixed, are inherent in taxation itself and are the * * * nature of taxation in all social forms.

(1) Free: The free nature of taxation means that after the state levies taxes, its income becomes state-owned, and it will not be directly returned to taxpayers, nor will it be paid any remuneration. The free nature of tax has two meanings: first, it is free for specific taxpayers, but it pays for all taxpayers; Second, although it cannot be repaid directly, it must be repaid indirectly to taxpayers.

(2) Mandatory: Mandatory taxation refers to the state's taxation according to law, rather than voluntary payment. Taxpayers must pay taxes according to law, otherwise they will be punished by law. The way of compulsory taxation is determined by the unpaid nature of taxation.

(3) Fixity: The fixity of taxation means that the state stipulates the scope and proportion of taxation in advance in the form of law, which is convenient for both parties to abide by. The fixity of taxation includes both continuity in time and limitation in tax proportion.