Taxation is the abbreviation of tax affairs work. There are broad and narrow sense of the difference, the broad sense of the tax is a general reference to the national political power based on the tax, participate in the distribution of national income in the whole process of the work, including tax policy research, formulation, publicity, implementation, implementation of the work of the tax policy, the establishment of tax laws and systems, adjustments, revisions, reforms, improvements, publicity, interpretation, consultation, implementation of the work of the narrow sense of the tax generally refers to the collection and management of tax revenue.
Taxation refers to the affairs related to taxation, the scope of general taxation includes:
1, the concept of tax law. It is the general name of the legal norms formulated by the state power organs and their authorized administrative organs to adjust the tax relations, and the core content is the distribution of tax benefits;
2. The nature of taxation. Taxation is the state by virtue of political power or public **** power on the distribution of social products in the form of taxation is to meet the needs of the social public **** form of distribution, taxation has a non-direct reimbursement, mandatory obligations, legal norms;
3, the emergence of taxation. Taxation is accompanied by the emergence of the state, the material premise is that the society has surplus products, the social premise is that there are economized public **** needs, the economic premise is that there is an independent economic interests of the main body, the upper condition is that there is a mandatory public **** power, China's tax is the Spring and Autumn Period, Duke Xuan of Lu implemented the first tax mu and thus establish the private ownership of the land appeared;
4, the role of taxation. Taxation, as one of the economic levers, has the role of regulating the distribution of income, promoting the allocation of resources, and promoting economic growth.
Legal basis: The Individual Income Tax Law of the People's Republic of China Article 3 Individual Income Tax Rate:
(1) For comprehensive income, a super progressive tax rate of three to forty-five percent shall be applied (the tax rate table is attached);
(2) For business income, a super progressive tax rate of five to thirty-five percent shall be applied (the tax rate table is attached);
(iii) interest, dividend, bonus income, property rental income, property transfer income and incidental income, applying a proportional tax rate of twenty percent.