税收在国家的政治和经济活动中占着重要的地位。马克思说过,赋税是政府机器的经济基础,国家存在的经济体现是捐税。税收具有两个基本职能:一是为国家筹集收入的工具;一是调节收入、影响经济的杠杆。从筹集资金的职能来说,它是凭借国家的政治权力,对国民收入实行再分配,无偿地、强制地、固定地 Taxation plays an important role in the political and economic activities of the country. Marx said that taxation is the economic basis of a government machine and that the state’s economy is represented by taxes. Taxes have two basic functions: First, tools for raising revenue for the country; First, adjusting the income, the lever that affects the economy. From the function of raising funds, it relies on the political power of the state to redistribute its national income and pay it freely, forcibly and fixedly