The "taking from the people" of socialist tax reflects that socialist tax is the correct combination of local interests and overall interests, immediate interests and long-term interests of workers in national income distribution, and is a necessary deduction form to meet the needs of the whole society.
The "serving the people" of socialist tax reflects that this part of social products or national income represented by tax belongs to the whole society and serves the interests of all working people.
Extended data:
Tax features:
1, required item
The compulsion of taxation means that the state, as a social manager, relies on political power and political power to levy taxes by issuing laws or decrees.
Social organizations and members who have the obligation to pay taxes must abide by the compulsory tax laws of the state. Within the scope of the national tax law, taxpayers must pay taxes according to law, otherwise they will be punished by law, which is the embodiment of the legal status of taxation.
Mandatory characteristics are reflected in two aspects: on the one hand, the establishment of tax distribution relationship is mandatory, that is, the collection of taxes depends entirely on the political power owned by the state; On the other hand, the process of tax collection is mandatory, that is, if tax violations occur, the state can punish them according to law.
2. Free of charge
The unpaid nature of taxation means that part of the income of social groups and social members is transferred to the state through taxation, and the state does not pay any remuneration or cost to taxpayers. The unpaid nature of tax revenue is related to the essence of income distribution by virtue of political power.
Free of charge is reflected in two aspects: on the one hand, it means that the government does not need to pay any remuneration directly to taxpayers after obtaining tax revenue; On the other hand, it also means that the tax collected by the government is no longer directly returned to taxpayers.
Tax gratuity is the essence of tax, which reflects a unilateral transfer relationship between ownership and control of social products, rather than an equivalent exchange relationship. The unpaid nature of tax revenue is an important feature that distinguishes tax revenue from other forms of fiscal revenue.
3. Fixtures
The fixity of taxation means that taxation is levied according to the standards stipulated by national laws and regulations, that is, taxpayers, tax objects, tax items, tax rates, pricing methods and time limits. , are stipulated in advance by tax laws and regulations, have a relatively stable probation period, and are fixed continuous income.
For the pre-defined levy standard, both taxpayers and taxpayers must abide by it. Unless the national laws and regulations are revised or adjusted, neither taxpayer nor taxpayer may violate or change this fixed proportion or amount and other system provisions.
Baidu Encyclopedia-Take it from the people and use it for the people
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