The importance of learning tax law, or the significance and function of learning tax law.

The significance and function of studying tax law;

Learning tax law and taxation is an effective tool for the country to realize its political and economic functions. For our daily life, the influence of tax law is also everywhere. With the development of national economy, the inadaptability and imperfection of tax are gradually manifested, so we should not only study the tax law, but also pay attention to its constant changes. Because the state participates in the distribution and redistribution of some social products or national income through taxation, we can see the problems and development direction of market economy and the orientation of national economic policy through the change of taxation. In order to meet the needs of market development and prosper China's economy, the reform of tax law is inevitable. This is also required by the function of tax law to stabilize the economy and safeguard national interests. Paying close attention to the changes of tax law at all times is the key to learn and use tax law well. In daily life and study, taxes are everywhere. As a citizen, we should face this obligation with a positive attitude, which has both political and economic significance. Studying the tax law seriously and paying attention to it at all times can not only safeguard one's rights and improve the quality of life, but also grasp the sensitivity to the economic artery in future study or work and improve the utilization rate of information. Because the object of tax law adjustment involves all aspects of social and economic activities and is closely related to the overall interests of the country and the direct interests of enterprises, units and individuals, and in the establishment and development of China's socialist market economic system, the state will strengthen macro-control of the national economy by formulating and implementing tax laws, so the status of tax laws is becoming more and more important. A correct understanding of the important role of tax law in the development of China's socialist market economy is a necessary condition for us to accurately grasp and conscientiously implement the provisions of tax law in practical work. There are mainly the following aspects:

(a) the tax law is the legal guarantee for the financial income of the state organization. In order to maintain the normal operation of the state machinery and promote the healthy development of the national economy, it is necessary to raise a large amount of funds, that is, to organize the state fiscal revenue. In order to ensure the fiscal revenue function of tax authorities, it is necessary to formulate tax laws, determine the specific items, amounts and tax payment procedures for enterprises, units and individuals to fulfill their tax obligations, punish tax evasion, prevent tax loss, ensure that the state collects taxes according to law, and obtain tax in full and on time. In view of the macro distribution pattern in which taxes and fees (government fees) coexist, an important purpose of implementing tax reform in China in the future is to gradually increase the proportion of tax revenue in the gross national product to ensure fiscal revenue.

(2) The tax law is the legal means for the state to macro-control the economy. An important reform goal of establishing and developing the socialist market economic system in China is that the country has changed from the past habit of directly managing the economy by administrative means to macro-control of the economy mainly by legal and economic means. As an important means of national macro-control, taxation determines the interest distribution relationship between the state and taxpayers in the form of law, adjusts the income level of social members, and adjusts the industrial structure and the optimal allocation of social resources to make it conform to the national macroeconomic policy; At the same time, according to the principle of legal equality, the tax burden of taxpayers should be fair, encourage equal competition, and create good conditions for the development of market economy. For example, the provisional regulations on value-added tax and consumption tax implemented by 1994 have played a positive role in adjusting industrial structure, promoting commodity production and circulation, and adapting to the requirements of market competition mechanism.

(3) The tax law plays an important role in maintaining economic order. Since the implementation of the tax law involves every unit and individual engaged in production and business activities, all business units and individuals will be included in the scope of regulation, restraint and management of the tax law through tax registration, account establishment and tax declaration, which will fully reflect the production and business operation of taxpayers. In this way, the tax law determines a standardized and effective tax payment order and economic order, supervises business units and individuals to operate according to law, strengthens economic accounting, and improves management level; At the same time, the tax authorities will conduct tax inspection on taxpayers in accordance with the provisions of the tax law, and seriously investigate and deal with tax evasion and other acts that violate the provisions of the tax law. This will also effectively crack down on all kinds of illegal business activities and create a good and stable environmental order for the healthy development of the national economy.

(4) The tax law can effectively protect the legitimate rights and interests of taxpayers. Because the national tax directly involves the vital interests of taxpayers, if the tax authorities levy taxes at will, it will infringe on the legitimate rights and interests of taxpayers and affect their normal operations, which is not allowed by law. Therefore, while determining the tax authority's right to levy taxes and the taxpayer's obligation to pay taxes, the tax law correspondingly stipulates the obligations that the tax authority must perform and the rights that the taxpayer enjoys, such as the taxpayer's right to postpone tax payment, the right to apply for tax reduction or exemption, the right to demand refund of overpaid taxes, and the right to apply for reconsideration or bring a lawsuit against the decision of the tax authority. The tax law also strictly stipulates the supervision and restriction system for tax authorities' law enforcement behavior.

(5) Tax law is a reliable guarantee for safeguarding national rights and interests and promoting international economic exchanges. In international economic exchanges, any country has tax jurisdiction over foreign enterprises or individuals engaged in production and operation within its own territory, which is a concrete manifestation of national rights and interests. Since 1979, China has continuously expanded and developed its economic exchanges and cooperation with other countries and regions on the basis of equality and mutual benefit, and the scale, channels and forms of utilizing foreign capital and introducing technology have greatly developed. While establishing and perfecting foreign-related tax laws, China has also signed agreements with more than 80 countries to avoid double taxation. These tax laws not only safeguard the rights and interests of the country, but also provide a reliable legal guarantee for encouraging foreign investment, protecting foreign enterprises or individuals to operate legally in China and developing economic and technological cooperation of equality and mutual benefit among countries.