Tax plucking goose feather principle

There are two evaluation criteria for tax revenue, namely the so-called "plucking goose feathers" principle. The state shoulders the heavy responsibility of collecting taxes for the people and using taxes for the people. In the process of completing this work, the state should not only be good at accumulating huge wealth, but also be careful not to take it away from the people without limit by virtue of its powerful power, and even lead to people's resistance.

In order to ensure the proper tax behavior of the country, from the legal point of view, it is generally believed that it is very important to adhere to the principle of tax legalism. This principle has contributed a lot to guiding the construction of tax rule by law, but it is still doubtful whether it is enough to ensure the legitimacy and rationality of national tax only from the above perspective.

Taxation is the most important income form and source of national (government) public finance. The essence of taxation is a special distribution relationship formed by the state relying on public power to participate in the distribution of national income and obtain fiscal revenue by force in accordance with the standards and procedures prescribed by law.

It embodies a specific distribution relationship between the state and taxpayers in the collection and distribution of tax benefits under a certain social system. Marx pointed out:

1, "Taxation is the economic foundation of government agencies, not anything else."

2. "The economic embodiment of a country's existence is to donate taxes". Engels pointed out: "In order to maintain this public power, citizens need to pay a fee-tax."