What Is Tax Revenue?

Taxation refers to a standardized form in which the state participates in the distribution of social products in order to provide public goods to society, meet the common needs of society, and participates in the distribution of social products in accordance with the law. Taxation is a very important policy tool. ^[1]

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In 2015, tax revenue was 124.892 billion yuan. ^[2]

Historically, at the same time as the emergence of the state, there had also been finances that ensured that the state fulfilled its functions. In the Xia Dynasty, the first slavery country in ancient China, the earliest form of fiscal collection was "tribute", that is, subordinates donated items to the king. At that time, although the subordinates had to fulfill this obligation, due to the quantity and time of the tribute, "tribute" was just the embryonic form of tax. The "fu" and "tribute" that appeared later were different. In the Western Zhou Dynasty, the collection of military materials was called "fu"; the collection of indigenous goods was called "tax".

Compared with other distribution methods, taxation has the characteristics of compulsory, unpaid and fixed, and it is customarily called the "three natures" of taxation.

Taxes are divided into national and local taxes. Land tax is divided into: resource tax, personal

Tax law is the tax legal system, which is an adjustment

The State Administration of Taxation is a direct agency of the State Council in charge of taxation (at the ministerial level). In the process of developing a socialist market economy, taxes bear the functions of organizing fiscal revenue, regulating the economy, and regulating social distribution. In 1994, the tax system was reformed, and national and local tax systems below the provincial level were established separately.

The national tax system is responsible for collecting and managing taxes

1. Value-added tax; 2. Consumption tax; 3. Business tax, corporate income tax, and urban maintenance and construction tax collectively paid by railways, bank head offices, and insurance companies; 4. Central corporate income tax; 5 Local and foreign banks and non-bank financial enterprises Enterprise income tax; 6, Offshore oil enterprise income tax, resource tax; 7, stamp tax (securities trading part); 8, domestic and foreign-invested enterprises and foreign enterprise corporate income tax (abolished); 9, central tax stagnation penalty income; 10 Vehicle purchase tax.

Local tax system is responsible for collecting and managing taxes

1. Business tax, 2. Personal income tax, 3. Land value added tax; 4. Urban maintenance and construction tax; 5. Vehicle and vessel use tax; 6. Real estate tax; 7. Tobacco tax; 8. Resource tax; 9. Urban land use tax; 10. Cultivated land occupation tax; 11. Corporate income tax (except for national tax collection and management); 12. Stamp tax (except for national tax collection and management); feast tax (Decree of the State Council of the People's Republic of China No. 516, proclaiming that the feast tax has expired.); 14 1. Delayed compensation income from local taxes; 15. Education surcharge.