The characteristics of tax reflect the difference between tax and other forms of fiscal revenue, from which we can understand why tax can become the most important form of fiscal revenue. From the above definition of tax, we can see the basic characteristics of tax: compulsory, unpaid and fixed tax according to law.
The compulsion of tax means that the basis of tax participation in social commodity distribution is the political power of the state, not the property power, that is, it has nothing to do with the possession of the means of production. The compulsion of taxation is reflected in the fact that taxation is stipulated in the form of national laws. As a part of national laws, tax law is generally applicable to different owners, and any unit or individual must abide by it. Those who fail to pay taxes according to law will be punished by law.
As far as the specific tax collection process is concerned, the unpaid nature of tax revenue is manifested in the fact that after the state levies tax, the tax revenue belongs to the state, and there is no problem of reimbursement to taxpayers.
The unpaid nature of taxation is relative. For certain taxpayers, they have not received any remuneration after paying taxes. In this sense, taxes are non-refundable or non-refundable. However, if we look at the problem from the overall financial activities, taxation is the compensation for the cost of providing public goods and services by the government, which reflects the payment side here.