用英语介绍自己对税收的认识

Knowledge about tax I know

I am a lively girl come from Henan province, whose name is Xiao Lina. Even though obedient as I am in the eyes of elder member of my family, actually, I usually behave naughty, especially along with my close friends. Because friendship is a vital part of my life, and I believe that as long as I treat others sincerely, can we get along even share joys and sorrows with each other. Now, I study in Jiangxi University of Finance and Economics, majoring in tax. As a professional tax stu dent, today I will introduce some basics of tax that I learn in schonol.

Tax is a way of that the state in order to meet social public needs, relying on public power, according to the standard stipulated in the laws and procedures, participate in national income allocation, and get financial revenue by force.

Because of the differences of attribution归属, collection收集 and management in accordance 协调with the tax revenue, Chinese tax system can be divided into two different sections: national tax and local tax. The former is distinct necessary to maintain national rights. The latter is mainly responsible for the appropriate local taxes in order to increase the local finance income.

Tax refers to the transactions事项、事物、交易 that relate to tax. General tax include: the concept of the tax law, the essence of tax, the origin of tax and the functions of tax. L

First, the concept of the tax law is files which the departments of state power and administrative行政的 agency adjust the relationship about tax. Its core content is the allocation分配 of tax benefits.

Second, the nature of the tax is a form of a country to allocate the social products according to political power and public power. The most important effect of allocation of tax is to meet social public needs, through its three obvious characteristics: not directly to repay, mandatory强制性 and solid无偿性.

Third, tax is along with the produce of the country. First of all, enough social products lay a good material foundation. Additionally, the whole social have independent economic interest and tax can meet kinds of public needs. Most importantly, public power provides the upper conditions for the appearance of tax revenue. Of course, Chinese tax revenue has a long and rich history. Since 594 BC in the

spring and autumn period the earliest tax was established with the private ownership of land.

Forth, tax function refers to the inner influence. Under certain conditions, the functions of tax are mainly manifested表现 in the following aspects:

Tax is the main source of revenue, so organization becomes the basic function of tax revenue. Owing to tax’s three characteristics of gratuitous,无偿性 mandatory and solid that raising finance income becomes stable and reliable, while making it the world's governments the basic form of organizing financial revenue. For instance, our country tax revenue accounts for more than 90% of the national financial revenue.

Tax is an important means of regulating and controlling economic operation. Namely is, tax and economic interact each other closely. This not only reflects the economy is the source of tax revenue, but also reflects the tax's regulatory role of the economy. Taxation as an economic lever, by raising or reducing taxes to affect the economic interests of the members of the community, such as guidance to the enterprises企事业单位 and individual economic behavior, impact on resource allocation and social economy

development, so as to achieve the purpose of the regulation of economic operation. The government makes good use of tax means, both can adjust the macro economy, also can adjust the economic structure.

Tax is an important tool to adjust income distribution. From over all, as a country’s significant method to participate in the national tax income distribution in the form of the main and the most standard, to standardize the relationship between the government, enterprises and individuals, different tax plays a different role in the field of distribution. Such as extra progressive累进 tax rate is appropriate for the individual income tax, high earners high taxes and low earners low taxes, thus, to promote social justice.

Besides, tax also has the function to control economic activities, involving in social production’s distribution and consumption fields, to reflect the quality and efficiency of national economy. On the one hand, through tax revenue increase or decrease and the change of tax sources, we can timely grasp the trend of the development of the macro economy. On the other hand, we can understand the status of the microeconomic in tax collection and administration activities, with the aim of finding and correcting the problems existing in the

production operation and financial management, so as to promote the sustainable and healthy development of national economy.

Tax is everywhere and every citizen has the duty to pay taxes legally, in fact, we have been doing it virtually. Only all the Chinese people join together observing law and discipline, can we make our country more thriving and powerful.

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