Tax is the abbreviation of tax. There are broad sense and narrow sense. Taxation in a broad sense refers to taxation based on state power, while taxation in a narrow sense generally refers to tax collection and management.

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 legal norm (fixed).

Third, the generation of tax revenue. Taxation is accompanied by the emergence of the country. The material premise is that society has surplus products, the social premise is that there is economic need, the economic premise is that there is an independent economic interest subject, and the upper condition is that there is compulsory public power. China's taxation came into being in the Spring and Autumn Period of 594 BC, when the "initial tax mu" was implemented and the private ownership of land was established.

Fourth, the role of taxation. As one of the economic levers, tax has the functions of adjusting income distribution, promoting resource allocation and promoting economic growth.