Tax is the most important form of national financial revenue, which is imposed by the government specialized agencies for the property or specific behavior of residents and non-residents for the purpose of realizing the national financial function. It is compulsory, non-punitive and not directly repayable. So shops also have to pay taxes.

There are many ways for a country to obtain fiscal revenue, such as taxation, issuing currency, issuing government bonds, collecting fees, confiscation, etc., while taxation is levied by the government, taken from the people and used by the people.

Tax is free, compulsory and fixed. The three characteristics of taxation are a complete system, which complement each other and are indispensable.

Every citizen has the obligation to pay taxes. Shops, self-employed, companies and citizens all have the obligation to pay personal income tax. Personal income tax will be paid if the salary exceeds the threshold.