Taxation refers to a means by which the state obtains financial revenue free of charge according to legal standards in order to realize its functions, and it is a specific distribution relationship formed by the state participating in the distribution and redistribution of national income by virtue of political power.
The unpaid nature of taxation means that part of the income of social groups and social members is transferred to the state through taxation, and the state does not pay any remuneration or cost to taxpayers. The unpaid nature of tax revenue is related to the essence of income distribution by virtue of political power.
Free of charge is reflected in two aspects: on the one hand, it means that the government does not need to pay any remuneration directly to taxpayers after obtaining tax revenue; On the other hand, it also means that the tax collected by the government is no longer directly returned to taxpayers.
Tax gratuity is the essence of tax, which reflects a unilateral transfer relationship between ownership and control of social products, rather than an equivalent exchange relationship. The unpaid nature of tax revenue is an important feature that distinguishes tax revenue from other forms of fiscal revenue.
The fixity of taxation means that taxation is levied according to the standards stipulated by national laws and regulations, that is, taxpayers, tax objects, tax items, tax rates, pricing methods and time limits. , are stipulated in advance by tax laws and regulations, have a relatively stable probation period, and are fixed continuous income.