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税收是国家取得财政收入的一种方式,它反映了特定的分配关系。税收具有强制性、无偿性和固定性。 税收的强制性,它是指在国家税法规定的范围内,任何单位和个人都必须依法纳税,否则就要受到法律的制裁。它要求公民在发生纳税义务时,除依法纳税外,别无其它选择。其次它规定了各种税的纳税人、税率等,还明确规定了有关的罚则。所以税法最直接体现了以政治权力为依据的税收分配所具有的强制性特征。
Taxation is a way for a country to obtain fiscal revenue, which reflects a specific distributional relationship. Taxes are mandatory, unpaid and fixed. Tax compulsory, it refers to the tax law within the scope of the country, any unit or individual must pay taxes according to law, otherwise it will be subject to legal sanctions. It requires citizens to have no other choice than to pay tax according to law when tax liability occurs. Second, it provides taxpayers of various taxes, tax rates, etc., but also clearly stipulates the relevant penalties. Therefore, the tax law most directly embodies the mandatory features of tax distribution based on political power.