What is the purpose of national tax?

National tax is a standard form to meet the common needs of society, provide public goods to the society, participate in the distribution of social products in accordance with the law, and obtain financial revenue compulsorily and free of charge. Taxation is a very important policy tool.

The purpose (function) is to organize fiscal revenue, allocate resources, adjust total demand, adjust economic structure, adjust income distribution, protect national rights and interests, and supervise economic activities.

The source of tax distribution is the material wealth created in the economic field. Only with economic development and production growth will there be enough tax revenue. The idea of tax promoting economic development has been reflected in the discussion of ancient Confucianism in China.

/kloc-in the 9th century, the Swiss scholar J.-C.-L. de Simmondi once said: "Taxes can't touch capital, and taxpayers' minimum living expenses can't drive capital outflow. The object of taxation should be net income rather than total income. " To sum up, it is the economic principle of taxation.

Extended data

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

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 that taxation is the economic basis of government institutions, not anything else.

Baidu encyclopedia-tax

Baidu Encyclopedia-Tax Function