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税收是指国家为了实现其职能,按照法定标准,无偿取得财政收入的一种手段,是国家凭借政治权力参与国民收入分配和再分配而形成的一种特定分配关系。它体现了国家与纳税人在征收、纳税的利益分配上的一种特殊关系,是一定社会制度下的一种特定分配关系。在人类开始过上了群体生活以后,就离不开一些公共事业性质的职能部门。这些部门是维持社会正常运行的必要条件,例如,军队、警察和各级政府机构,此外,一些社会公用基础设施的建设也要用钱。只要这些职能部门和社会工作存在,都必然会产生相应的费用。因此,为了国家机器的运作,国家就必须向社会财
Taxation refers to a means by which the state obtains its revenue at no cost in accordance with legal standards in order to realize its functions. It is a specific distribution formed by the state’s participation in the distribution and redistribution of national income by virtue of its political power. It embodies a special relationship between the state and the taxpayers in the distribution of profits and taxes, and is a specific distribution under a certain social system. After humans began to live in groups, they could not do without the functional departments of the public utilities. These departments are necessary for maintaining the normal operation of the society. For example, the army, the police and government agencies at all levels, in addition, some social public infrastructure construction also need money. As long as these functional departments and social work exist, they will inevitably generate corresponding costs. Therefore, in order for the state machinery to operate, the state must contribute to the community