What is the basis of the state to levy taxes, and what the state relies on to levy taxes

Macroscopically, it is the state apparatus that holds power, the army, etc. For the state apparatus to function, it needs money, so the state collects taxes.

Specifically, at the micro level, it relies on the laws and regulations designated by departments at all levels, including the tax law formulated by the National People's Congress and the Standing Committee, the laws and regulations formulated by the National People's Congress, and the rules and regulations designated by the tax and financial departments, as well as administrative interpretations. The specific executive agencies are a series of departments such as customs (customs duties, import VAT, consumption tax), the State Taxation Bureau, the Local Taxation Bureau, and the Finance Bureau.

The state levies taxes by virtue of political power, that is, the power of the state.

Legal analysis: The basic basis for national taxation is the Administrative Measures of the People's Republic of China for Tax Collection and the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection and Collection.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The initiation and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be implemented in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are responsible for tax payment and hunger affairs as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

The state levies taxes by virtue of the Measures of the People's Republic of China for the Administration of Tax Collection and the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection. Taxation refers to a standardized form in which the state participates in the distribution of social products and obtains fiscal revenue compulsorily and without compensation in order to provide public goods to the society, meet the common needs of the society, and in accordance with the provisions of the law. Taxation is a very important policy tool.

[Legal basis].Article 1 of the Law of the People's Republic of China on the Administration of Tax Collection.

This Law is enacted in order to strengthen the administration of tax collection, standardize the collection and payment of taxes, safeguard state tax revenues, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Article 2. This Law shall apply to the collection and administration of all kinds of taxes collected by the tax authorities in accordance with the law.

Legal Analysis: The state taxes state-owned enterprises by virtue of the state's political power.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection and Collection Article 15 Enterprises, branches established by enterprises in other places and places engaged in production and business, individual industrial and commercial households and public institutions engaged in production and business operation (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with the relevant certificates. The tax authorities shall register and issue tax registration certificates on the day of receipt of the declaration.

The administrative organs for industry and commerce shall regularly report to the tax authorities the status of registration and issuance of business licenses. The scope and methods for tax registration by taxpayers other than those provided for in the first paragraph of this Article and withholding tax registration by withholding agents shall be prescribed by ***.

The basic basis for state taxation is the Administrative Measures of the People's Republic of China for Tax Collection and the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection.

1. What constitutes the crime of not collecting or underpaying taxes for personal gain?

The crime of not collecting or underpaying taxes for personal gain is constituted by the following elements:

1) The subjective aspect can only be intentional;

2) The subject is a staff member of the tax authority;

3) The object is the national tax collection and management system and the normal management activities of the national tax authorities;

4) Objectively, it is manifested as favoritism, non-collection or under-collection of taxable taxes, resulting in heavy losses to the state's tax revenue, and favoritism and malpractice by tax personnel.

Second, I have no integrity to the company, but is it legal for the company not to issue me a receipt?

After purchasing the goods, the consumer has the right to ask the merchant for an invoice, and the merchant is also obliged to issue an invoice. Invoices and receipts that do not meet the requirements shall not be used as a substitute for official invoices, shall not be used as financial reimbursement vouchers, and any unit or individual shall have the right to refuse to accept them. The Law of the People's Republic of China on the Administration of Tax Collection, the Measures of the People's Republic of China for the Administration of Invoices and the Consumer Law all stipulate.

Regardless of the merchant's reason, it is illegal not to issue an invoice.

3. How long is the sentence for the crime of favoritism and irregularities and underpayment of taxes?

Where the crime of not collecting or underpaying taxes for personal gain is constituted, a sentence of up to five years imprisonment or short-term detention is to be given. The crime of not collecting or underpaying taxes for personal gain refers to the behavior of the functionaries of the taxation authorities who engage in favoritism and irregularities by not collecting or undercollecting the taxes payable, resulting in major losses to the state's tax revenue. The object of this crime is the state's tax collection and management system and the normal management activities of the state's taxation organs.

Article 3 of the Measures of the People's Republic of China for the Administration of Tax Collection and Collection, the initiation and suspension of tax collection, as well as tax reduction, tax exemption, tax refund and tax payment, shall be implemented in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***. No organ, unit, or individual may violate the provisions of laws and administrative regulations and make decisions on tax levy, levy, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.