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第一章一、名词解释1.税收税收是以国家为主体,为实现国家职能,凭借政治权力,按照预定标准,无偿地集中一部分社会产品形成的特定分配关系。2.税收的形式特征指税收的强制性、无偿性、固定性。3.税收的强制性指国家征收捐税,是以国家法律、法令的形式加以规定的,是国家依照法律强制课征。4.税收的无偿性指国家征税以后,税款即成为国家所有,不再归还给纳税人,也不支付任何报酬,是一种无偿征收。但税收的无偿性并不是说税收无返还性。5.税收的固定性指在征税之前,以法律形式规定了征税对象及单位征税对象的征收比例或数额,按预定标准征收。6.税制结构指一个国家根据其经济条件和财政要求,分别主次设置若干相互协调、相互补充的税种所组成的税制总体格局。7.税收职能是指税收这种分配范畴本身所固有的
Chapter I I. Explanation of Terms 1. Tax revenue is based on the state as its main body. In order to realize its national functions and by virtue of its political power, revenue taxation concentrates on the specific distributional relationships formed by some social products on a voluntary basis. 2. The formal characteristics of taxation refer to the mandatory, unpaid and fixed taxation. 3. Tax coercion means that the state collects the tax, which is regulated by the form of state laws and decrees, and is imposed by the state according to law. 4. The unpaid nature of tax refers to the state after the tax, the tax becomes the state owned, no longer returned to taxpayers, nor pay any remuneration, is a kind of unpaid collection. However, the unpaid nature of taxation does not mean that tax revenue is non-refundable. 5. Fixed taxation refers to the tax before the legal provisions of the tax object and the tax rate of the object or the amount of the collection, levied according to predetermined standards. 6. The tax structure refers to the overall pattern of a tax system comprising a number of mutually coordinated and mutually complementary taxes set by a country according to its economic conditions and financial requirements. 7. The tax function is inherent in the tax category itself