Tax revenue this to me is extremely strange words and expressions， therefore I on asked today father and mother “what is the tax revenue?”。This question might for perplex father and mother， said them not to be able! Not too elephant; Said they forgot! But evidently not too elephant; Said they cannot give me to explain! Hey! Has guessed to me! Oh， is originally they cannot give me to explain! Looked after concept I only then knew father and mother gave me think of as worthless。Actually the meaning is not difficult! After the matter sends I also start to suspect father and mother power of expression insufficiently I am good。Actually the tax revenue concept is the country for realizes its function need， relies on the political authority。According to legal rule， with national income assignment and redistribution。 The compulsion， free collects the financial revenue one kind of assignment form。Although I some also looked but did not understand me to understand the tax revenue concept approximately。 The tax revenue compares with other assignment way， has compulsory， free and the constancy characteristic， in the custom is called the tax revenue “the three characteristics”。

1st， tax revenue compulsory。

The tax revenue compulsory is refers to the tax revenue is the country by the social superintendent’s status， relies on the political power strength， the basis politics authority， carries on the compulsion collection through the promulgation law or the government order。Has the tax payment duty social group and the members of different social classes， all must observe the national compulsory tax revenue law， in the national tax law stipulation limit， the taxpayer must pay taxes legally， otherwise must receive legal the sanction， this is the tax revenue has legal status manifesting。

2nd， tax revenue free。

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Tax revenue free is refers through the taxation， the social group and a members of different social classes’ part of income extension belongs to the country all， the country does not pay any reward or the price to the taxpayer。Tax revenue this kind of free is relies on the political authority with the country to carry on the division of income the essence to relate。

3rd， tax revenue constancy。

The tax revenue constancy is refers to the tax revenue is defers to the national law stipulation the standard collection， namely the taxpayer， the assessment object， the tax item， the tax rate， the idea price means and the deadline and so on， all were the tax revenue law had stipulated in advance， some quite stable test period， was one kind fixed receives continuously。The standard stipulated in advance which regarding the tax revenue， the taxation and tax payment both sides both must observe together， must after the national law revision or the adjustment， drafts accepts both sides both no violation whatsoever will permitted either changes this fixed proportion or the amount as well as other system stipulation。The tax revenue he not solely is this， it will also have to the society very big helps it to be possible to adjust the social this benefit success and failure to affect taxpayer’s economic activity ability and the behavior， then will have the influence to the socio-economic structures。The government happen to uses this kind of influence， has the goal to carry on the guidance to the social economy activity， thus adjusts the socio-economic structures reasonably。

All has the principle including the tax revenue。This causes me to feel interest 1， the abundant financial revenue extremely， the strengthened macroeconomic regulation and control ability principle。

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2nd， the fair tax burden， encourages the competition principle。

3rd， adjustment economy， optimized economic structure principle。

4th， adjustment division of income， promotion common enrichment principle。

5th， national centralized management and reasonable division principle。 6th， who knows the standard， the efficiency and the simplification， the convenient principle。 Looked like the tax revenue is one to the social useful thing!