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税收是国家为实现其职能,凭借政治权力,按照法律规定的标准,无偿取得财政收入的一种特定收入分配方式。税收是国家以社会管理者的身份,通过颁布法律或政令来强制征收,负有纳税义务的社会集团和社会成员,都必须遵守税收法令,依法纳税。税收是国家财政收入的主要来源,是国家政治、经济等活动赖以开展的物质基础,特别是在发展社会主义市场经济的今天,税收为确保国家经济持续、健康、稳定的发展,确保人民生活水平的提高具有极其重要的意义。依法纳税是每个企业及公民应尽的义务。
Taxation is a specific income distribution method by which the state obtains its financial revenue without compensation for the realization of its functions and by virtue of political power and in accordance with the standards set by law. Taxation is the social administrative body of the country as a state, through the enactment of laws or decrees to impose mandatory tax burden of social groups and members of the community, must comply with tax laws and regulations, according to tax. Taxation is the main source of state revenue and the material basis upon which the country’s political and economic activities are carried out. Especially in the development of the socialist market economy, tax revenue is to ensure the sustained, healthy and stable development of the national economy and to ensure people’s livelihood The level of improvement is extremely important. Paying taxes according to law is an obligation that every enterprise and citizen should fulfill.