税收是国家为实现其职能,凭借政治权力,按照法律规定,通过税收工具强制地、无偿地参与国民收入和社会产品的分配和再分配并取得财政收入的一种形式,其具有区别于其他财政收入形式的特点。税收特征可以简单地概括为强制性、无偿性和固定性。三者是统一的整体,相互联系,缺一不可。 Taxation is a form in which the state compulsively and gratuitously participates in the distribution and redistribution of national income and social products and obtains financial revenue by means of taxation instruments in accordance with the law and by virtue of political power in order to realize its functions. Income characteristics of the form. Tax features can be simply summarized as mandatory, non-reckless and fixed. The three are united as a whole, interrelated and indispensable.