税收,是国家为满足社会公共需要,凭借政治权力参与国民收入分配的一种规范形式。我国财政收入的90%以上来源于税收,与其他财政收入形式相比,税收具有强制性、无偿性和固定性的特征。社会主义国家税收的本质是取之于民、用之于民,具有筹集财政收入、调节社会经济和监督管理 Taxation is a standard form that the state takes part in the distribution of national income by virtue of its political power in order to meet the needs of society and the public. More than 90% of China’s fiscal revenue comes from taxes. Compared with other forms of fiscal revenue, taxes are characterized by compulsory, unpaid and fixed taxes. The essence of the tax revenue of the socialist countries is to take advantage of the people, use them for the people, raise financial revenue, regulate the social economy and supervise the management