What is Tax? What is the relationship between the basic characteristics of taxation?

Taxation is a form in which the state obtains fiscal revenue by virtue of its political power and in accordance with the provisions of the law through compulsory and gratuitous expropriation of tax instruments to participate in the distribution and redistribution of national income and social products in order to realize its functions. There are various means of obtaining fiscal revenue, such as taxation, issuance of currency, issuance of treasury bonds, collection of fees, fines and confiscations, etc., and taxation is the formal characteristics of taxation that are gratuitous, compulsory and fixed in most countries The three characteristics of taxation are a complete unity, and they complement each other and are indispensable.

Characteristics of taxation:

1. Compulsory taxation. The compulsory nature of taxation means that taxation is compulsory collection by the state in the capacity of social manager, by virtue of political power and political power, through the promulgation of laws or decrees. Social groups and members of society who are liable to pay taxes must abide by the state's mandatory tax laws, and within the limits stipulated by the state tax law, taxpayers must pay taxes according to law, otherwise they will be punished by law, which is the embodiment of the legal status of taxation.

The coercive characteristics are reflected in two aspects: on the one hand, the establishment of the tax distribution relationship is compulsory, that is, the tax collection is entirely dependent on the political power possessed by the state; On the other hand, the process of tax collection is mandatory, that is, if there is a violation of the law, the state can punish it according to law.

2. The gratuitous nature of taxation. The gratuitous nature of taxation means that through taxation, a part of the income of social groups and members of society is transferred to the state, and the state does not pay any remuneration or consideration to the taxpayer. This gratuitous nature of taxation is linked to the nature of the distribution of income by the state by virtue of its political power.

Gratuitous nature is reflected in two aspects: on the one hand, it means that there is no need to pay any remuneration directly to taxpayers after the tax revenue; On the other hand, it means that the tax revenue collected is no longer directly returned to the taxpayer. The gratuitous nature of taxation is the essential embodiment of taxation, which reflects a unilateral transfer relationship of ownership and control of social products, rather than an equivalent exchange relationship.

The gratuitous nature of taxation is an important feature that distinguishes tax revenue from other forms of fiscal revenue.

3. Fixity of taxation. The fixity of taxation means that the tax is levied in accordance with the standards stipulated by the national decree, that is, the taxpayer, the object of taxation, the tax item, the tax rate, the valuation method and the time limit, etc., are all predetermined by the tax decree, and there is a relatively stable probationary period, which is a fixed continuous income. Both the taxing and the taxpayer must abide by the pre-specified standards of taxation, and neither the taxing party may violate or change this fixed ratio or amount and other institutional provisions unless it is amended or adjusted by national decree.

The three basic characteristics of taxation are a unified whole. Among them, compulsory is a strong guarantee for the realization of free tax collection, gratuitous is the embodiment of the essence of taxation, and fixity is the inevitable requirement of compulsory and gratuitous.

Taxation is a way for the state to participate in the distribution of national income and obtain fiscal revenue compulsorily and without compensation by virtue of public power and in accordance with the standards and procedures prescribed by law in order to meet the public needs of society.

Taxation is a form in which the state participates in the distribution of wealth of units and individuals in accordance with the law in order to realize its functions and by virtue of its political power, and obtains fiscal revenue compulsorily and without compensation.

The basic characteristics of taxation are: mandatory, gratuitous, and normative.

The interrelationship between the three basic characteristics of taxation, that is, the connection between them:

The gratuitous nature of taxation requires that it must be mandatory.

The gratuitous nature of taxation inevitably requires the compulsion of taxation methods.

Compulsion is the guarantee that gratuitous and fixed nature can be realized.

Compulsory taxation is the gratuitous possession of the owner's property, and if the state can tax it at will, without a single standard, it will cause chaos in the economic order, which will ultimately endanger the interests of the state.

Therefore, taxation must be fixed. In short, the "three natures" of taxation (compulsory, gratuitous, and fixed) are an interrelated and indispensable unity. To meet the needs of the society and the public, it must be collected free of charge.

However, expropriation without compensation must be carried out by means of legal coercion. The compulsory and gratuitous expropriation must be fixed, otherwise it will be resisted by tax payment.

Answer]: a, b, c

The basic characteristics of taxation are: mandatory, gratuitous and fixed.

Taxation is an economic behavior in which the state uses political power to levy money or goods from economic departments, units, residents and individuals without compensation in order to obtain fiscal revenue in order to realize its functions.

Its basic characteristics are:

1) Compulsory: It means that the tax is collected compulsorily on the basis of state power, rather than on the basis of the identity of the owner of the means of production. This characteristic is compared with the handover of profits, voluntary subscription of public bonds, voluntary contributions, etc.

2) Gratuitous: It means that the tax revenue compulsed by the state according to the power of the state does not need to be repaid, nor does it need to pay any price to the taxpayer, or Sakura provides corresponding services and certain concessions to the taxpayers. This characteristic is compared with the form of loans, public bonds, fee income, etc.

3) Fixedness: It refers to the fixed collection of taxpayers by the state, and the taxable objects, levy ratio or levy amount are relatively fixed. This feature includes temporal continuity and the limitation of the amount to be levied.

The basic characteristics of taxation: compulsory, gratuitous, and fixed nature of taxation according to law.

The characteristics of taxation reflect the difference between taxation and other forms of fiscal revenue, from which it is also possible to understand why taxation can become the most important form of fiscal revenue. From the above definition of taxation, we can preliminarily see the basic characteristics of taxation: compulsory, gratuitous and fixed nature of taxation according to law.

The compulsory nature of taxation means that the participation of taxation in the distribution of social goods is based on the political power of the state, not the property power, that is, it has nothing to do with the possession of the means of production. The compulsory nature of taxation is embodied in the fact that taxation is prescribed in the form of national law, and the tax law is or is an integral part of national law, which is generally applicable to different owners, and must be complied with by any single shirt or individual, and those who do not pay taxes according to law are subject to legal sanctions.

The gratuitous nature of taxation is in terms of the taxation process with a fixed body, which is manifested in the fact that the tax is owned by the state after taxation, and there is no problem of reimbursement to taxpayers.

The gratuitous nature of taxation is relative. For specific taxpayers, they do not receive any remuneration after paying taxes. In this sense, taxes are not repayable or refundable.

However, if we look at the problem from the perspective of fiscal activities as a whole, taxation is a compensation for the cost of providing public goods and services, which reflects the compensatory side.

The basic characteristics of taxation.

Each of us is a taxpayer of the state, and our country's tax is also divided into various types, such as personal income tax, which has attracted a lot of attention recently. Taxation is a very important part of our country, every year many economics students will also study China's tax-related knowledge, when we learn tax knowledge, the basic characteristics of taxation is also a basic knowledge of taxation.

The basic characteristics of taxation are mainly divided into compulsory, gratuitous, and fixed three, and the basic characteristics of taxation will be tested in the general examination for users who study taxation, and we will introduce these three characteristics of taxation in detail below.

1. Mandatory: The mandatory tax is mainly that the tax is currently compulsory by the state, and the state will carry out the compulsory collection of tax in accordance with the corresponding promulgation of the tax law.

Second, the rent is gratuitous: as long as the tax is the main income of the state, then the expenses of individuals or enterprises and other taxpayers when paying taxes to the state are owned by the state, and the state will not give any remuneration to taxpayers, so it is gratuitous, which is the gratuitous nature of taxation.

3. Fixedness: There is a standard for tax payment, and the state will formulate charging standards according to different types of taxes, stipulate the corresponding tax rates, tax objects, etc., which is a transparent, open and fixed standard, so this is the leakage fixity of taxation.

What is the essence of taxation.

The essence of taxation is actually the collection of funds from units and rounds of people through the relevant laws and regulations issued by the state. And this expropriation relationship is gratuitous, compulsory and of a fixed nature.

Taxation of the state is a very important fiscal revenue, the state will distribute different taxes to taxpayers, and formulate a fixed tax rate, tax objects, etc., and formulate the corresponding tax law, as long as the taxpayer meets the tax requirements, it must be paid in accordance with the regulations, if there is no legal tax evasion, the state will punish this part of the population, such as Fan Bingbing's 800 million tax evasion case, which everyone is very concerned about before, is not in accordance with the tax regulations to pay taxes.