What is the process of taxation in China? What is the historical significance and impact on future generations?

Taxation: it is a means for the state to obtain financial revenue for free according to legal standards in order to realize its functions, and it is a specific distribution relationship formed by the state participating in the distribution and redistribution of national income by virtue of political power.

The main points of the tax concept can be expressed as five points:

1. Taxation is the main form of fiscal revenue;

2. The basis of tax distribution is the state power;

3. Taxation is the distribution relationship established by law;

4. Taxes are collected in kind or in currency;

5. Taxation has three basic characteristics: compulsory, free and fixed. Taxes:

It is the legal free distribution of some social products by the state. In other words, tax is a special distribution that the state collects in kind or money from economic units and individuals free of charge according to law.

Three characteristics of taxation: taxation is compulsory, free and fixed.

Compulsory taxation means that all units and individuals must pay taxes according to law within the scope stipulated by the national tax law, otherwise they will be punished by law. The unpaid nature of taxation means that after the state levies taxes, the kind or currency paid by the taxpayer will become state-owned, and there is no need to pay any remuneration to the taxpayer immediately, and it will no longer be returned directly to the taxpayer. The fixity of taxation means that the state stipulates the taxpayer, tax object and collection ratio of each tax through legal forms before taxation, so that both parties can abide by it.

The difference between taxes and fees lies in:

Taxes are free, but you have to pay. Fee is the price charged to the beneficiary, and it is the reward for providing a certain service or allowing a certain role.

The subject of the collection is different. The main body of tax collection is the tax authorities and customs at all levels representing the country, while the main body of tax collection is government departments, institutions and economic departments.

Taxes are stable, while fees are flexible. Once the tax law is enacted, it has a unified effect on the whole country and is relatively stable, and the fees are generally determined flexibly by different departments and regions according to the actual situation.

They are used in different directions. Tax revenue is used by the state budget in a unified way, and is used for fixed assets investment, material reserves, culture and education, administration, national defense, foreign aid and other expenditures, which are generally earmarked for special purposes.

"Neutrality" of Taxation

Tax neutrality has two meanings: first, the cost paid by the state to the society is limited to tax, and it will not bring other extra losses or burdens to taxpayers or society as much as possible; Second, national taxation should avoid interfering with the normal operation of the market economy, especially not making taxation a decisive factor in resource allocation outside the market mechanism.

Tax incentives:

Tax preference means that a country's government gives credit treatment to the part of income tax that its taxpayers have reduced or exempted abroad, and it is no longer levied at the tax rate stipulated by its own country.

Tax penalty and tax penalty:

Tax fines and tax fines are penalties and sanctions for taxpayers and withholding agents who violate tax laws and regulations and collect a certain amount of money according to law. But they are completely different legal concepts.

Tax penalty is a kind of property penalty imposed by the people's court on taxpayers and withholding agents who have constituted tax crimes. This fine is an additional punishment and a punishment.

Tax penalty is an administrative penalty imposed by tax authorities on taxpayers and withholding agents who violate tax laws and regulations and have not been subject to criminal punishment or exemption from criminal punishment.

Taxes collected and managed by the national tax system

1, VAT; 2. Consumption tax; 3. Value-added tax on imported products, consumption tax and adjustment tax on direct trade with Taiwan (collected by the customs); Business tax, income tax and urban maintenance and construction tax paid by the head offices of railways, banks and insurance companies; 5. Central enterprise income tax; 6. Non-bank financial enterprise income tax of local banks and foreign banks; 7. Income tax and resource tax of offshore oil enterprises; 8. Securities transaction tax; 9. Value-added tax, consumption tax and income tax of domestic foreign-invested enterprises and foreign enterprises; 10, export product tax refund management; 1 1, value-added tax and consumption tax of bazaars and self-employed; 12, central tax late fee income; 13. Education surcharge is levied according to the central tax and local tax.

Taxes collected and managed by the local tax system.

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. Slaughter tax; 8. Resource tax; 9. Urban land use tax; 10, adjustment tax for investment direction of fixed assets; 1 1, local enterprise income tax; 12, stamp duty; 13, banquet tax; 14, local tax late fee income; 15. Education surcharge levied by local business tax.

Taxation has three main functions:

1. Raising national fiscal revenue is the basic function of taxation. By virtue of political power, the state uses taxes to extract a part of social net income from national income to ensure the reproduction of the national economy.

2. The role of the economy. While raising national income, taxation can adjust the distribution of social resources among different economic sectors, different regions, different units and individuals, so as to achieve the economic goal of social development.

3. Supervisory function. Tax distribution involves all fields of production, circulation and distribution. Through the increase and decrease of income, the change of tax source sensitively reflects the development and change trend of national economy, and takes various effective measures to promote the normal production of society.

Taxes:

One view holds that: "Taxation is a special distribution activity in which the state obtains goods or currency for free by virtue of political power in order to realize its functions. It reflects a special distribution relationship between the state and taxpayers in the distribution of taxes and tax benefits. "

Another view is: "Taxation is an activity that people pay a certain amount of property to the tax authorities according to law, which forms the national financial revenue and enables the country to meet the people's demand for public services."

The first view belongs to the definition of taxation in economics and does not go beyond this category. This view should be recognized or accepted by most people, because it is widely used in most tax (law) textbooks, especially in basic teaching books. This view is formed from the perspective of the state as a redistributor, relying on the strong political power of the state as the backing. Because this view is based on the "unequal legal status of both parties", to a certain extent, it also leads tax authorities and tax personnel to ignore the legal status of taxpayers in their minds, and pay more attention to taxpayers' obligation to pay taxes according to law in tax collection and management, while ignoring the protection of taxpayers' rights.

For the second view, some scholars believe that the origin and essence of taxation are mainly explained from the perspective of "individual standard", that is, human needs, and combined with the function of the state to provide public needs. Tax law is only the result of legalizing the people's will under the premise of people's authorization, so as to ensure that their demand for public services can be met continuously, with higher quality and more quantity, which seems to be more in line with the essence of "the people are masters of their own affairs" and "the people are sovereign countries" in China. (Excerpted from "Looking at the Tax Law from another Angle")

Three characteristics of taxation: taxation is compulsory, free and fixed.

Compulsory taxation means that all units and individuals must pay taxes according to law within the scope stipulated by the national tax law, otherwise they will be punished by law. The unpaid nature of taxation means that after the state levies taxes, the kind or currency paid by the taxpayer will become state-owned, and there is no need to pay any remuneration to the taxpayer immediately, and it will no longer be returned directly to the taxpayer. The fixity of taxation means that the state stipulates the taxpayer, tax object and collection ratio of each tax through legal forms before taxation, so that both parties can abide by it.

The difference between taxes and fees lies in:

Taxes are free, but you have to pay. Fee is the price charged to the beneficiary, and it is the reward for providing a certain service or allowing a certain role.

The subject of the collection is different. The main body of tax collection is the tax authorities and customs at all levels representing the country, while the main body of tax collection is government departments, institutions and economic departments.

Taxes are stable, while fees are flexible. Once the tax law is enacted, it has a unified effect on the whole country and is relatively stable, and the fees are generally determined flexibly by different departments and regions according to the actual situation.

They are used in different directions. Tax revenue is arranged and used by the state budget in a unified way, and is used for fixed assets investment, material reserves, culture and education, administration, national defense, foreign aid and other expenditures, which are generally earmarked for special purposes.

"Neutrality" of Taxation

Tax neutrality has two meanings: first, the cost paid by the state to the society is limited to tax, and it will not bring other extra losses or burdens to taxpayers or society as much as possible; Second, national taxation should avoid interfering with the normal operation of the market economy, especially not making taxation a decisive factor in resource allocation outside the market mechanism.

Tax incentives:

Tax preference means that a country's government gives credit treatment to the part of income tax that its taxpayers have reduced or exempted abroad, and it is no longer levied at the tax rate stipulated by its own country.

Tax penalty and tax penalty:

Tax fines and tax fines are penalties and sanctions for taxpayers and withholding agents who violate tax laws and regulations and collect a certain amount of money according to law. But they are completely different legal concepts.

Tax penalty is a kind of property penalty imposed by the people's court on taxpayers and withholding agents who have constituted tax crimes. This fine is an additional punishment and a punishment.

Tax penalty is an administrative penalty imposed by tax authorities on taxpayers and withholding agents who violate tax laws and regulations and have not been subject to criminal punishment or exemption from criminal punishment.

Taxes collected and managed by the national tax system

1, VAT; 2. Consumption tax; 3. Value-added tax on imported products, consumption tax and adjustment tax on direct trade with Taiwan (collected by the customs); Business tax, income tax and urban maintenance and construction tax paid by the head offices of railways, banks and insurance companies; 5. Central enterprise income tax; 6. Non-bank financial enterprise income tax of local banks and foreign banks; 7. Income tax and resource tax of offshore oil enterprises; 8. Securities transaction tax; 9. Value-added tax, consumption tax and income tax of domestic foreign-invested enterprises and foreign enterprises; 10, export product tax refund management; 1 1, value-added tax and consumption tax of bazaars and self-employed; 12, central tax late fee income; 13. Education surcharge is levied according to the central tax and local tax.

Taxes collected and managed by the local tax system.

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. Slaughter tax; 8. Resource tax; 9. Urban land use tax; 10, adjustment tax for investment direction of fixed assets; 1 1, local enterprise income tax; 12, stamp duty; 13, banquet tax; 14, local tax late fee income; 15. Education surcharge levied by local business tax.

Socialism is the essence of taxation: take it from the people and use it for the people.

The state concentrates the wealth created by the people in the form of taxes, whether it is directly used for economic construction, developing science, education, culture and health undertakings, or establishing and improving the social security system, maintaining social stability and consolidating national defense, it is for the interests of the broad masses of the people, who are the ultimate beneficiaries of taxes. Therefore, China's tax revenue is essentially a new tax revenue that is taken from and used by the people. This is a distinctive feature that is different from the taxation in capitalist countries.