Briefly explain the role of taxation in promoting the construction of a harmonious society

View answer analysis [Correct answer] The role of the tax law in promoting and ensuring the realization of the tax function is manifested in four aspects:

1) The role of the tax law in guaranteeing the financial income of the organization.

2) The regulatory effect of the tax law on economic operation.

3) The promotion effect of the tax law on the realization of social functions.

4) The tax law ensures the realization of the functions of tax supervision of economic and social activities.

Answer analysis] Knowledge points of this question: the status, function and role of tax law

Answer] :d p88

The goal of deepening the reform of the tax system is to change the form of scum into a tax legal system.

1. A fair and well-regulated tax system to promote the development of science and technology, social fairness and the unification of the market.

Answer]: a, b, c, e

Taxation is one of the most important tools of fiscal policy, which has a wide impact on the efficient allocation of social resources, economic stability, income distribution, and other more specific fiscal and political goals. The regulatory role of taxation is mainly realized through the determination of tax rates, the distribution of tax burdens, tax incentives and tax penalties.

The functions of taxation are financial, economic, and supervising.

The fiscal function, also known as the revenue function, refers to the function of taxation to obtain fiscal revenue for the state by participating in the distribution and redistribution of social products and national income (more than 90%).

The economic function, also known as the regulation function (regulation), refers to the balance between the aggregate demand and the aggregate supply of the society through the distribution of taxes.

The supervisory function involves both the macro and micro levels, supervising economic operations and the production and business activities of taxpayers.

Taxation is a standardized form in which the state participates in the distribution of social products and obtains fiscal revenue compulsorily and gratuitously in order to meet the public needs of society and in accordance with its social functions and in accordance with the provisions of the law.

Three meanings: 1) taxation is a tool used to obtain fiscal revenue for the state, so as to meet the public needs of society;

2) Taxation is a tool that is controlled and used by the state, so the right to tax is vested in the state;

3) Taxation is manifested in accordance with the provisions of the law, through compulsory collection, the income of taxpayers and individuals is transferred to the hands of the first to form fiscal revenue.

Taxes are collected by the state, and the main body exercising the right to collect taxes is the state. Taxation is the best and most effective form of fiscal revenue.

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