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.
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.
Seven elements of the tax system:
1. Taxpayers, also known as taxpayers, refer to social organizations and individuals who have direct tax obligations as stipulated in the tax law and are the undertakers of tax obligations. Taxpayers include natural persons and legal persons.
2. The object of taxation, also known as the object of taxation, refers to what is taxed in accordance with the provisions of the tax law.
3. The tax rate, that is, the ratio between the tax payable and the object of taxation, is the scale for calculating the tax payable and reflects the degree of taxation. There are three basic forms of tax rate: proportional tax rate, progressive tax rate (full progressive and excessive progressive) and fixed tax rate.
4. The tax payment link refers to the stage in which goods should be taxed in accordance with the provisions of the tax law during the whole process of circulation of the list of environmental certificates.
5. The tax payment period refers to the specific time when taxpayers pay taxes to the tax authorities as stipulated in the tax law. There are generally two kinds of collections: time and schedule.
6. The place of tax payment refers to the place of tax payment. Generally, it is the taxpayer's domicile, but it is also stipulated in the place where the business takes place.
7, tax incentives, refers to the provisions of the tax law for some specific taxpayers or tax objects exempt from part or all of the tax obligations. There are two purposes: caring and encouraging.