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1、KnowledgeabouttaxIknowIamalivelygirlcomefromHenanprovince,whosenameisXiaoLina.EventhoughobedientasIamintheeyesofeldermemberofmyfamily,actually,Iusuallybehavenaughty,especiallyalongwithmyclosefriends.Becausefriendshipisavitalpartofmylife,andIbelievethataslongasItreatotherssincerely,canwegetalongev
2、ensharejoysandsorrowswitheachother.Now,IstudyinJiangxiUniversityofFinanceandEconomics,majoringintax.Asaprofessionaltaxstudent,todayIwillintroducesomebasicsoftaxthatIlearninschonol.Taxisawayofthatthestateinordertomeetsocialpublicneeds,relyingonpublicpower,accordingtothestandardstipulatedinthelawsa
3、ndprocedures,participateinnationalincomeallocation,andgetfinancialrevenuebyforce.Becauseofthedifferencesofattribution归属,collection收集andmanagementinaccordance协调withthetaxrevenue,Chinesetaxsystemcanbedividedintotwodifferentsections:nationaltaxandlocaltax.Theformerisdistinctnecessarytomaintainnation
4、alrights.Thelatterismainlyresponsiblefortheappropriatelocaltaxesinordertoincreasethelocalfinanceincome.Taxreferstothetransactions事项、事物、交易thatrelatetotax.Generaltaxinclude:theconceptofthetaxlaw,theessenceoftax,theoriginoftaxandthefunctionsoftax.LFirst,theconceptofthetaxlawisfileswhichthedepartment
5、sofstatepowerandadministrative行政的agencyadjusttherelationshipabouttax.Itscorecontentistheallocation分配oftaxbenefits.Second,thenatureofthetaxisaformofacountrytoallocatethesocialproductsaccordingtopoliticalpowerandpublicpower.Themostimportanteffectofallocationoftaxistomeetsocialpublicneeds,throughits
6、threeobviouscharacteristics:notdirectlytorepay,mandatory强制性andsolid无偿性.Third,taxisalongwiththeproduceofthecountry.Firstofall,enoughsocialproductslayagoodmaterialfoundation.Additionally,thewholesocialhaveindependenteconomicinterestandtaxcanmeetkindsofpublicneeds.Mostimportantly,publicpowerprovides
7、theupperconditionsfortheappearanceoftaxrevenue.Ofcourse,Chinesetaxrevenuehasalongandrichhistory.Since594BCinthespringandautumnperiodtheearliesttaxwasestablishedwiththeprivateownershipofland.Forth,taxfunctionreferstothe