[Date of accession: February 2004-18; Number of hits: 559]

There is a famous saying in the United States that only death and tax payment are inevitable, which shows the close relationship between tax payment and life. So what is tax? Literally speaking, tax refers to the currency or material object collected by the state from the object of taxation according to the tax rate, and tax is the income obtained by the state through taxation. Some people are indifferent to taxes and think that taxes are quite far away from them. This concept is very wrong. In fact, taxes are closely related to our lives. Our clothing, food, housing, transportation, enjoyment and development are all closely related to taxation.

No matter in which country, the government uses tax to finance public expenditure, because tax is a very important policy tool. Modern tax theory holds that in order to meet the needs of the government to carry out national defense affairs and organize various public utilities, the people have to pay taxes to the government, and the government has to levy taxes on the people. Therefore, the existence of taxation is ostensibly the need of the government, but in essence the need of the people themselves. Therefore, tax research is not only the task of tax workers, but also the subject of our legal workers.

In real life, many people only see the phenomenon of taxation, but they can't see the essence of taxation. A considerable number of civil servants only know the monthly salary, but they don't know that the wages in their pockets are taxes. They only know how to eat "financial rice", but they don't know that this bowl of rice is made by "tax"; When we buy clothes in a fashion shop, the price we pay already includes value-added tax, urban construction tax, personal income tax, stamp duty, education surcharge and so on. Paid by fabric, needle and thread, washing and dyeing of clothes; When we take the bus, the fare paid already includes business tax, urban construction tax, vehicle and vessel use tax, etc. Because these taxes are included in the usual expenses of the car; When we build a house, we must pay the construction-related taxes and fees first when the project is submitted for construction, and pay the stamp duty when the house ownership certificate is built; We went to a restaurant to eat, and the payment of the meal fee already included the tax payable by the catering industry; Even if you don't need money for the time being and deposit it in the bank, you have to pay 20% personal income tax on deposit interest. Taxation has become an inseparable part of our life. Every "big event" in our life is inextricably linked with taxation, and consumers are also taxpayers. Therefore, taxation is not irrelevant, but closely related. We should take a caring, supporting, accommodating and proactive attitude towards taxation, but we cannot resist, evade, resist or exclude it.

It is the duty of citizens to pay taxes according to law. Article 56 of China's Constitution clearly stipulates: "China people and China citizens have the obligation to pay taxes according to law." However, due to various reasons, China's sanctions against tax evasion and other illegal and criminal acts are relatively light, often "more cases, less punishments, heavier circumstances and lighter punishments", especially for tax evaders such as "stars" and "big bosses", it is difficult to file a case, investigate it and close the case, so that the problem of tax evasion and tax evasion of these people has been repeatedly exposed. The crackdown on tax evasion is weak, and it is difficult to eliminate the luck of some taxpayers. In my opinion, to solve this problem, we should strengthen publicity and education, and enhance the concept and consciousness of paying taxes according to law through popularizing tax law knowledge and extensive publicity and education; Linking tax payment with national interests and social interests, and establishing a good atmosphere of glorious tax payment and shameful tax evasion in people's hearts. At the same time, we should increase penalties. Once tax evaders are found, we should check them out, hell to pay, so as to show the majesty of the law and play a deterrent role, so that people who are lucky will not dare to take chances again and let people form their own good habit of paying taxes. Recently, the publicity of Liu Xiaoqing's tax evasion case by literary and art circles has generally enhanced the sense of responsibility and urgency of paying taxes from all walks of life. This kind of muddle along mentality no longer exists in most people's minds. Administering taxes according to law gives every member of society a fair, just and equal opportunity for development. It is obviously unfair for us that the taxes paid in the process of shopping and consumption fall into the pockets of taxpayers who do not pay according to law, so everyone should care about and support the tax work and the construction of tax legal system.

At the same time, each of us should have the necessary tax knowledge. As taxpayers, we should consciously and accurately fulfill our tax obligations according to law and create a fair tax environment. As a government department, it is necessary to improve the transparency of the government budget and let the people know which businesses and their own interests are related to every penny they pay; At the same time, it is necessary to change government functions and strengthen the diligent construction and clean government construction of civil servants. Only in this way can people see the essence of taxation through the phenomenon of taxation and feel the unity of their own interests and government interests.

(Author: Li Yalan)

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