一、稅收有什么特征
1、強制性
稅(shui)(shui)(shui)收(shou)的(de)強(qiang)制(zhi)性(xing)(xing)(xing)是(shi)(shi)指稅(shui)(shui)(shui)收(shou)是(shi)(shi)國(guo)家以社(she)會(hui)管理者的(de)身(shen)份,憑(ping)借(jie)政權力(li)量,依據政治(zhi)權力(li),通過頒布(bu)法(fa)律或政令(ling)來進(jin)行(xing)強(qiang)制(zhi)征收(shou)。負有(you)(you)納(na)稅(shui)(shui)(shui)義務的(de)社(she)會(hui)集團和社(she)會(hui)成員,都必須(xu)遵守(shou)國(guo)家強(qiang)制(zhi)性(xing)(xing)(xing)的(de)稅(shui)(shui)(shui)收(shou)法(fa)令(ling),在國(guo)家稅(shui)(shui)(shui)法(fa)規定的(de)限(xian)度內(nei),納(na)稅(shui)(shui)(shui)人(ren)必須(xu)依法(fa)納(na)稅(shui)(shui)(shui),否(fou)則就要受到(dao)法(fa)律的(de)制(zhi)裁(cai),這是(shi)(shi)稅(shui)(shui)(shui)收(shou)具有(you)(you)法(fa)律地位的(de)體(ti)(ti)現(xian)。強(qiang)制(zhi)性(xing)(xing)(xing)特(te)征體(ti)(ti)現(xian)在兩(liang)個(ge)方(fang)面(mian):一方(fang)面(mian)稅(shui)(shui)(shui)收(shou)分(fen)配(pei)關系的(de)建立具有(you)(you)強(qiang)制(zhi)性(xing)(xing)(xing),即稅(shui)(shui)(shui)收(shou)征收(shou)完全是(shi)(shi)憑(ping)借(jie)國(guo)家擁有(you)(you)的(de)政治(zhi)權力(li);另一方(fang)面(mian)是(shi)(shi)稅(shui)(shui)(shui)收(shou)的(de)征收(shou)過程具有(you)(you)強(qiang)制(zhi)性(xing)(xing)(xing),即如果出現(xian)了稅(shui)(shui)(shui)務違法(fa)行(xing)為,國(guo)家可以依法(fa)進(jin)行(xing)處罰。
2、無償性
稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)的(de)無(wu)(wu)償性是(shi)指(zhi)(zhi)通過征(zheng)稅(shui)(shui)(shui),社(she)會(hui)集團和(he)社(she)會(hui)成員的(de)一(yi)部分收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)轉(zhuan)歸國家(jia)所有,國家(jia)不(bu)向(xiang)納稅(shui)(shui)(shui)人(ren)支(zhi)付任(ren)何報酬(chou)或代價。稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)這(zhe)種(zhong)(zhong)無(wu)(wu)償性是(shi)與(yu)國家(jia)憑借政治權(quan)(quan)力進行(xing)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)分配的(de)本(ben)質相聯系(xi)(xi)的(de)。無(wu)(wu)償性體現在兩個方(fang)面(mian):一(yi)方(fang)面(mian)是(shi)指(zhi)(zhi)政府(fu)獲得稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)后無(wu)(wu)需向(xiang)納稅(shui)(shui)(shui)人(ren)直接(jie)支(zhi)付任(ren)何報酬(chou);另一(yi)方(fang)面(mian)是(shi)指(zhi)(zhi)政府(fu)征(zheng)得的(de)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)不(bu)再直接(jie)返還給納稅(shui)(shui)(shui)人(ren)。稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)無(wu)(wu)償性是(shi)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)的(de)本(ben)質體現,它反映的(de)是(shi)一(yi)種(zhong)(zhong)社(she)會(hui)產品所有權(quan)(quan)、支(zhi)配權(quan)(quan)的(de)單方(fang)面(mian)轉(zhuan)移關(guan)系(xi)(xi),而不(bu)是(shi)等(deng)價交換關(guan)系(xi)(xi)。稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)的(de)無(wu)(wu)償性是(shi)區分稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)和(he)其他財(cai)政收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)形式的(de)重要特(te)征(zheng)。
3、固定性
稅收(shou)的(de)(de)固定(ding)(ding)性是(shi)(shi)指稅收(shou)是(shi)(shi)按照(zhao)國家法令(ling)規定(ding)(ding)的(de)(de)標準征收(shou)的(de)(de),即納稅人、課稅對象、稅目、稅率(lv)、計價辦(ban)法和(he)期限等,都是(shi)(shi)稅收(shou)法令(ling)預(yu)先(xian)規定(ding)(ding)了的(de)(de),有一(yi)個(ge)比較穩定(ding)(ding)的(de)(de)試用期間,是(shi)(shi)一(yi)種固定(ding)(ding)的(de)(de)連續收(shou)入。對于稅收(shou)預(yu)先(xian)規定(ding)(ding)的(de)(de)標準,征稅和(he)納稅雙(shuang)方都必須(xu)共同(tong)遵守,非(fei)經(jing)國家法令(ling)修訂或(huo)(huo)調整,征納雙(shuang)方都不得違背或(huo)(huo)改(gai)變(bian)這個(ge)固定(ding)(ding)的(de)(de)比例或(huo)(huo)數額以及其他制度規定(ding)(ding)。
二、稅收的作用是什么
1、稅收具有維護國家政權的作用
國家(jia)政(zheng)權是(shi)稅(shui)(shui)收(shou)產生和存在的(de)(de)必要(yao)條件(jian),而國家(jia)政(zheng)權的(de)(de)存在又(you)依(yi)賴于稅(shui)(shui)收(shou)的(de)(de)存在。沒有(you)稅(shui)(shui)收(shou),國家(jia)機(ji)器(qi)就不可能有(you)效運轉。同時,稅(shui)(shui)收(shou)分配(pei)不是(shi)按(an)照等價原則和所有(you)權原則分配(pei)的(de)(de),而是(shi)憑借政(zheng)治權利(li)對(dui)物質(zhi)利(li)益進行調節,體現國家(jia)支(zhi)持什么、限制什么,從(cong)而達到維護和鞏固國家(jia)政(zheng)權的(de)(de)目(mu)的(de)(de)。
2、稅收是國家組織財政收人的主要形式和工具
稅收(shou)在保證(zheng)(zheng)和實(shi)現財政收(shou)人方面起著重要的(de)作用。由于(yu)稅收(shou)具有(you)強制性(xing)、無償性(xing)和固(gu)定(ding)性(xing),因而能保證(zheng)(zheng)收(shou)人的(de)穩定(ding);同時(shi),稅收(shou)的(de)征(zheng)收(shou)十分廣泛,能從多(duo)方籌集財政收(shou)人。
3、稅收是國家調控經濟的重要杠桿之一
國(guo)家通過稅(shui)(shui)種的(de)設置以及在(zai)稅(shui)(shui)目、稅(shui)(shui)率、加成征收或減免稅(shui)(shui)等(deng)方面的(de)規定,可以調節社會(hui)生(sheng)產、交換、分配和(he)消費,促進社會(hui)經(jing)濟(ji)的(de)健康發(fa)展。
4.稅收具有監督經濟活動的作用
國家在征收(shou)稅(shui)款(kuan)過(guo)(guo)程(cheng)中(zhong),一(yi)方面要查明情況,正確計算并征收(shou)稅(shui)款(kuan);另一(yi)方面又能發現納(na)稅(shui)人在生產經營過(guo)(guo)程(cheng)中(zhong),或是在繳(jiao)納(na)稅(shui)款(kuan)過(guo)(guo)程(cheng)中(zhong)存在的(de)問(wen)題。國家稅(shui)務機關(guan)對征稅(shui)過(guo)(guo)程(cheng)中(zhong)發現的(de)問(wen)題,可(ke)以(yi)采取(qu)措施(shi)糾正,也(ye)可(ke)以(yi)通知納(na)稅(shui)人或政府有關(guan)部(bu)門及時(shi)解決(jue)。