租税的基本概念（The basic concept of tax）.docVIP

租税的基本概念（The basic concept of tax） The first chapter of the basic concept of tax A tax, the meaning of (What are taxes?) Tax refers to the country due to the need for government spending or for other administrative purposes, and force the people holding A portion of the wealth is transferred to all government measures. Two, the property tax (The features of Taxation) 1. mandatory: To levy tax on the national political power to enforce, as countries continue to exist the conditions so mandatory for rent Primary characteristics of taxation. 2. gratuitous: Tax free and mandatory for one of the two sides, the levy system to the compensation principle as the basis, according to the individual Financial capacity, specific actions or facts to determine, with the public services received by an individual or Interest has no direct consideration. 3. fiscal: The tax levy is to meet the needs of national government expenditure for the purpose of finance it is no doubt. 4. policy: The tax levy divided by the financial needs of the primary purpose to meet the national, which is to promote economic efficiency, chase Distributive justice and the policy purpose of maintaining stability and growth of the economy. Three, tax and fees (Taxes and user fees) The 1. is the government fees to provide specific services or equipment by setting certain rights, or to reach a political control But, for a particular object or other standard according to the cost of collecting money. 2. although the fees and tax is also peoples wealth transfer is owned by the government, but it is not compulsory There are individual rewards and, in exceptional cases, the principle of not exceeding the cost. 3., the financing of general public services: because the government can not be sure of the number of personal consumption, the government can not individually reported The principle is to obtain the necessary income for each individual as a source of income, and then according to the principle of common compen