Taxation is the material basis of a country's existence. Marx once said that "tax is the mother's milk that feeds the government". "A country cannot survive by voluntary donations or donations. The reason is that the most fundamental service provided by a country, in an important way, is like higher prices in a competitive market: as long as anyone can get it, in fact everyone can get it. The basic goods and services provided by the government, such as national defense and public safety, as well as the system of laws and rules, actually serve everyone in the country. If you want to deprive those who do not voluntarily bear government expenses of the right to be protected by the army, the police and the court, even if it is possible, you need to collect taxes. " As the main source of fiscal revenue, tax plays a decisive role in the scale, efficiency and quality of public finance. Education, culture, social security, medical and health care, employment training ... Behind the operation of any state machine, we need the strong support of taxation.
Taxation is an important means for a country to perform its economic functions. On the one hand, wealth is obtained through free compulsory expropriation, which forms the national fiscal revenue and makes the national machine run smoothly like oil; On the other hand, by participating in the distribution of social products, adjusting all aspects of economic interests, maintaining social and economic order, exerting influence and intervention on social economy, the national economy can operate effectively for a long time and promote economic development like the lever of balancing objects.
Taxation is an effective means to balance social wealth. Taxation naturally has various favorable conditions for adjusting income distribution. The government has the right to tax, which enables it to intervene in the primary distribution process of GDP on a large scale, and concentrate part of the income of high-income earners in the hands of the government through ingenious tax design, such as levying progressive income tax and high consumption tax. The government also has channels to distribute relief or subsidies, which enables it to intervene in the redistribution process of GDP on a large scale and redistribute the income collected from high-income people to those low-income people who need relief through transfer payments.
Taxation promotes development.
Taxation promotes economic and social development while providing a material foundation for the country, performing economic functions and balancing social wealth.
The economy determines the tax source. Tax revenue growth needs a good macroeconomic environment as a guarantee, and tax revenue growth must be based on economic development, enterprise efficiency improvement and personal income increase. Over the past five years, Scientific Outlook on Development has been fully implemented in our city, urban and rural planning and the overall strategy of "four in one" scientific development have been thoroughly implemented, and urban and rural integration has been vigorously promoted. The "three concentrations" have achieved remarkable results, and the three industries have developed in a coordinated manner, and their comprehensive strength has been greatly improved. The city's economy and society have achieved sound and rapid development, and the living environment, entrepreneurial environment and comprehensive competitiveness have reached a new level, and it has been approved by the state as a national pilot zone for comprehensive urban and rural reform. In 2007, the city's regional GDP reached 332.44 billion yuan, an increase of 965.438 0.2% compared with 2002 at comparable prices. The added value of the primary, secondary and tertiary industries reached 23.55 billion yuan, 654.38 billion yuan and 654.38 billion yuan respectively, increasing by 30.4%, 654.38% and 73.5% respectively compared with 2002. Fiscal revenue increased substantially, with a total fiscal revenue of 99.66 billion yuan, of which local fiscal revenue was 765.438+68 billion yuan, up by 436% and 705% respectively over 2002. Good macroeconomic development will inevitably bring about the sustained growth of tax revenue and realize a virtuous circle of economy and tax revenue.
Tax collection and management determines tax revenue. According to the State Council's "16-character" tax policy, the primary task is to strengthen tax collection and management. Strictly administering taxes according to law and strengthening tax collection and management are the needs of standardizing tax collection and management and implementing the general plan of governing the country according to law; It is the need to accelerate the pace of economic development and build a well-off society in an all-round way; It is also the need to rectify and standardize the tax order and optimize the economic development environment. Our city's tax system is supported by informationization, based on comprehensive tax management, with the tax administrator system as the carrier, combined with tax inquiry and interview, field investigation, analysis and monitoring of low-tax industries, etc., to explore and grasp the law of tax collection and management, and effectively improve the quality and efficiency of tax collection and management. Through "online scanning, online analysis and point dissection", modern management science and information technology are used to continuously improve the effectiveness of management.
In the process of strengthening tax collection and management, not only the tax authorities attach great importance to it, but also governments at all levels and relevant departments cooperate vigorously to further strengthen comprehensive tax administration and further optimize the tax work environment. Party and government at all levels, relevant departments and people from all walks of life actively participate in, support, care for, cooperate with and assist in tax work. Taxpayers' awareness of paying taxes in good faith is constantly improving, the relationship between tax collection and payment is more harmonious, the tax environment is more optimized, and the tax results are more gratifying. In 2007, the national tax system * * * organized full-caliber tax revenue of 27145 million yuan, up 28.7438+0% year-on-year. The revenue of the local tax system was 295,865.438 billion yuan, an increase of 43.24%. The scale of national tax and local tax revenue ranks seventh and fifth among the five sub-provincial cities in China, respectively, both of which are 1 place higher than the previous year. The contribution rate to the province's tax revenue has been further improved. The revenue from national tax and local tax accounted for 40.33% and 48. 15% respectively, up by 1.55 and 1.95 percentage points over the previous year. The rapid growth of tax revenue has made positive contributions to the city's economic and social development and financial balance.