分配是一种社会产品按照一定的分配方式由分配主体分归于社会集团、部门或个人的经济运行过程,表现为一种财富或利益在不同社会主体之间的转移,是社会经济系统中必不可少的重要一环。这种财富或利益的转移可以因合意而产生,也可以因强制而产生;它可能是有偿的,也可以是无偿的。但是因税收关系而发生的转移,历来就是强制的、无偿的。在当今社会条件下,伴随国家职能的扩张,税收发挥着越来越重要的分配 Distribution is a kind of social product distribution by the distribution of the main body according to a certain distribution of social groups, departments or individuals in the economic operation of the process, manifested as a wealth or interest in the transfer between different social subjects is the social and economic system must not Less important part. The transfer of such wealth or interest can be made on the basis of the will of the person or of compulsion; it can be either paid or unpaid. However, the transfer of tax revenue has always been compulsory and unpaid. In today’s social conditions, with the expansion of state functions, taxation plays an increasingly important role in distribution