税收,是一个历史悠久的财政分配范畴。从奴隶社会、封建社会、资本主义社会到今天的社会主义社会,税收不仅始终存在,并且随着生产力的发展不断发展,发挥着日益重要的作用。从一般意义上讲,税收是国家凭借政治权力向纳税人强制性征收收入所形成的一种特定的分配关系,是国家履行职能不可或缺的财政基础。正如马克思所说:“国家存在的经济体现就是捐税。”社会主义税收是国家用以调节经济,促进生产力发展的经济杠杆,是组织财政收入,动员社会主义资金积累的基本手段,体现着国家与纳税人根本利益一致的收入分配关系。从本质上说,国家从企业和纳税人所取得的收入,最终直接和间接地用来为每个社会成员谋福利。社会主义税收也采用法律 Taxation is a long-standing area of ​​fiscal distribution. From slave society, feudal society and capitalist society to today’s socialist society, taxes have not only always existed, but have played an increasingly important role with the continuous development of the productive forces. In a general sense, the taxation is a special distribution formed by the state that compulsively collects income from taxpayers with political power and is an indispensable financial basis for the state to perform its functions. As Marx put it: “The state’s economy manifests itself as a donation.” Socialist taxation is an economic lever used by the state to regulate the economy and promote the development of the productive forces. It is also the basic instrument for organizing the fiscal revenue and mobilizing the accumulation of socialism funds. The taxpayers’ fundamental interests are consistent with the income distribution. Essentially, the revenue that the State derives from enterprises and taxpayers is ultimately used directly and indirectly for the benefit of each member of society. Socialist taxes also adopt the law