Knowledge Of Tax Law Enforcement

One view is: "tax is a special distribution activity that the state obtains by way of political power in order to realize its functions and obtain free money or material goods in accordance with the law.

It embodies a special distribution relationship between the state and the taxpayers in the distribution of interests in taxation and taxation.

Another point of view is: "taxation is a kind of activity that people pay certain assets to the tax authorities according to law so as to form state revenue so that the state can have the ability to satisfy people's need for public services."

The first view is precisely the definition of Taxation in economics, which has not surpassed this category.

This view should be accepted or accepted by the majority, because most of the current tax (Law) textbooks, especially the basic teaching books, are widely used.

This view is based on the strong political power of the state as a redistributive point of view.

Because this view is based on the "unequal legal status between the two sides", it has also caused tax authorities and tax officials to ignore the legal status of taxpayers in a certain degree. In tax collection and management, they focus on taxpayers' duty to pay taxes according to law, while ignoring the protection of taxpayers' rights.

For the second viewpoints, some scholars believe that it is mainly from the perspective of "individual standard", that is, the needs of the people, and the functions of the state to provide public needs to explain the origin and essence of taxation.

The tax law is only the result of legalization of the will under the precondition of the people's authorization, so as to ensure that its needs for public services can be more satisfied with continuous, quality and higher quantity. It seems to be more in line with the essence of "the people are masters of the country" and "the people's sovereign state".

(excerpt from another perspective of tax law)

The three characteristics of Taxation refer to the mandatory, gratuitous and fixed taxes.

The compulsion of taxation means that all units and individuals must pay taxes according to the provisions of the state tax law, otherwise they will be punished by law.

The gratuitous nature of taxation refers to the fact that after the state has taxed taxes, the objects or currencies paid by the taxpayer will be pformed into state ownership, without paying the taxpayer any remuneration immediately, nor directly returning it to the taxpayer.

The fixity of taxation means that before the tax is imposed, the state stipulates the tax payers, the objects of Taxation and the proportion of tax collection through the form of law so that both parties can abide by them.

The difference between tax and fee is:

The tax is free, while the fee is paid.

Fees are the costs charged to beneficiaries, which are the compensation provided for certain services or some kind of function.

The subject of levy is different.

The main body of tax collection is tax organs and customs at all levels, representing the state, while the main part of the collection is government departments, some agencies, and some economic sectors.

Tax is stable while cost is flexible.

Once the tax law is formulated, it has a uniform effect on the whole country, which is relatively stable. The collection of fees is generally determined by different departments and regions according to the actual situation, and is flexible.

The two directions are different.

Tax revenue is allocated by the national budget for the purpose of fixed assets investment, material reserves, culture and education, administration, national defense, and foreign aid.

The "neutrality" of Taxation

The neutrality of Taxation contains two meanings: first, the state tax should limit the cost of the society to the tax, as far as possible do not bring any additional losses or burdens to taxpayers or the society; two, State Taxation should avoid interference with the normal operation of the market economy, especially if tax collection can not become a decisive factor for the allocation of resources beyond the market mechanism.

Tax sparing:

tax revenue

Rao means that part of the income tax of a country's government which has been waiver for its taxpayers abroad is also treated as a waiver and no longer be paid according to the tax rate stipulated by the state.

Tax fines and tax fines:

Tax fines and tax fines are penalties and sanctions imposed on taxpayers and withholding agents in accordance with the laws and regulations violating taxes.

But the two are completely different legal concepts.

The tax penalty is a criminal punishment imposed by the people's Court on a taxpayer who has already constituted a tax offense, and a withholding agent is a property punishment.

This kind of fine is a kind of supplementary punishment, and it is a kind of punishment.

The tax penalty is a kind of property punishment imposed by the tax authorities according to a certain jurisdiction to the taxpayers and withholding agents who violate the tax laws and regulations but are not punished or are exempt from criminal punishment.

The state tax system is responsible for the collection and management of taxes.

Value added tax, consumption tax, direct trade adjustment tax (customs agent); 4, railway, bank head office and insurance company's collective business tax, income tax, urban maintenance and construction tax; 5, central enterprise income tax; 6 local bank and foreign bank non bank financial enterprise income tax; 7, offshore oil enterprise income tax, resource tax; 8, securities paction tax; 9, domestic foreign investment enterprises and foreign enterprises value-added tax, consumption tax, income tax; 10, export product tax rebate management; 11, set up trade market and self-employed value-added tax, consumption tax; 11, central tax levy and penalty income; 11, according to the central tax, central place shared tax levy education fee attached. 1, value-added tax; 2, consumption tax, 3, imported products.

The local tax system is responsible for the collection and management of taxes.

1, business tax, 2, personal income tax, 3, land value-added tax; 4, urban maintenance and construction tax; 5, vehicle use tax; 6, property tax; 7, slaughtering tax; 8, resource tax; 9, urban land use tax; 10, fixed assets investment direction adjustment tax; 11, local enterprise income tax; 11, stamp duty; 11, banquet tax; and the local and local taxes;

Socialism is the essence of Taxation: it is for the sake of the people and for the people.

The state concentrates the wealth created by the people in the form of taxation. Whether it is directly used for economic construction, developing science, education, culture and health, or because of establishing a sound social security system, maintaining social stability and consolidating national defense, it serves the interests of the broad masses of the people, and the masses are the ultimate beneficiaries of taxation.

Therefore, our tax revenue is essentially a new type of tax which is taken from the people and used by the people.

This is a distinguishing feature of tax revenue from capitalist countries.