Newly Edited Introduction to Taxation

Author: Li Mei
Publisher:
Publish Date: 2005-05-01
Features: Taxation, also known as tribute or state taxation, is a method by which a country realizes its functions, according to legally stipulated standards, to collect tangible goods or money from economic entities and individuals without compensation to obtain financial revenue. Taxation has the following basic characteristics: 1. Compulsoriness; Compulsoriness refers to the fact that the state imposes taxation through legal means and enforces its collection according to law. 2. Uncompensated Nature; The uncompensated nature means that after the state collects taxes, the tax revenue becomes part of the state's financial income and is not returned to the taxpayer or any compensation is paid. 3. Fixity; Fixity refers to the fact that before taxation, the state has legally stipulated in advance the objects of taxation, the amount of taxation, and the methods of collection.