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《征税和纳税》是高一经济生活第三单元第八课《财政与税收》的内容,阐述了国家财政收入的主要来源及公民的纳税人意识,是本单元的出发点和落脚点,是公民对分配全面认识的重要内容之一。本课有两部分内容:税收及其种类;依法纳税是公民的基本义务。这对学生树立依法纳税的意识,辨别现实生活中违反税法的各种行为及其参与实践能力起着重要作用。
“Taxation and tax payment” is the content of the eighth lesson “Finance and Taxation” of the third unit of Gao Yi’s economic life. It expounds the main sources of state revenue and the taxpayers’ awareness of citizens. It is the starting point and the foothold of the unit, and is Citizens to allocate a comprehensive understanding of one of the important elements. This lesson has two parts: taxes and their types; tax payment according to law is the basic obligation of citizens. This plays an important role in students’ awareness of paying tax according to law and in discerning the various behaviors that violate the tax law in real life and their ability to participate in practice.