As a legal system to adjust the tax distribution relationship between the state and taxpayers,
It is of great significance in real economic life. ?
(1) The tax system is an important guarantee for safeguarding national rights and interests.
Taxation right is an important aspect of state power, and any country has the right to exercise jurisdiction over it.
Units and individuals within the scope exercise the right to tax. The exercise of the right to tax will eventually be passed.
The tax system reflects that without a corresponding tax system, there is no need for the state to levy taxes.
On the basis of taxation, there is no guarantee. Therefore, according to the specific situation of the country,
Under the guidance of economic and tax policies, formulate a tax system in line with China's national conditions,
It is very important to meet the national financial needs and fully safeguard the country's economic and political rights and interests.
The practical significance of. If the tax system is not perfect, it will be difficult for the state to collect tax power.
If the function of taxation is brought into full play, it will also be affected accordingly. ?
(2) The tax system is an important embodiment of the national economic policy?
In different periods and under different economic conditions, in order to achieve certain economic goals,
Standards and social goals will inevitably formulate corresponding economic policies. According to the general economic policy, it also
It is necessary to formulate relevant sub-economic policies, such as fiscal policy, monetary policy, investment policy, taxation and so on.
Collection policies, etc. The implementation of various economic policies depends on the determination of the corresponding economic system.
The tax system is one of them. By formulating the tax system, we can put the country in
Economic policies in a certain period, such as industries and projects that are encouraged or given priority.
Tax preferential policies and economic policies such as fair tax burden, reasonable burden and promotion of equal competition.
Reflected in various specific tax laws and regulations. At the same time, in the socialist market economy
Under this economic condition, taxation is an important means for the state to carry out macro-management and regulation of the national economy.
Economic leverage, its regulatory role, must also be based on the corresponding tax system.
Above. ?
(3) The tax system is an important legal basis for the state to handle the tax distribution relationship?
Taxation is one of the important means for the state to raise fiscal revenue. In the process of tax distribution,
It will inevitably involve all aspects of economic interests, such as countries, enterprises and individuals.
The relationship between enterprises, individuals and individuals, accumulation and consumption.
Relationship, and so on. In addition, national taxes cannot be arbitrary, which requires a formulation stage.
It should be a tax legal system, and in this system, the state will handle all kinds of distribution relations.
Policies should be standardized and concrete. At the same time, the establishment of the corresponding tax system, but also make the tax
There is a legal basis for tax authorities to collect taxes and taxpayers to fulfill their tax obligations. ?
In short, the tax system is the basis for the full realization of tax functions, and there is no tax.
In the collection system, the tax authorities will lack the basis for exercising tax power, and taxpayers will not be normal.
Fulfill tax obligations. At the same time, if there is no tax system, the country's economic policy is also very difficult.
If it is realized, it will be difficult to raise the national fiscal revenue in full and on time, which will help tax adjustment.
Can you give full play to it. Therefore, the tax system in real economic life
It is indeed indispensable and of great significance for improving and perfecting the tax system 2.