正确认识税收在国家治理中的基础性、支柱性、保障性作用

Core Viewpoint - Taxation serves as a fundamental, pillar, and guarantee role in national governance, essential for economic regulation, social equity, and national security [1][2]. Group 1: Role of Taxation - Taxation is the material foundation for the operation of the state, supporting various public services and social security systems, especially in a developing country with over 1.4 billion people [2]. - Taxation acts as an important lever for macroeconomic regulation, optimizing resource allocation and promoting social equity through tax policy adjustments [2]. - Taxation provides institutional guarantees for social justice, helping to narrow the wealth gap and support basic public services for disadvantaged groups [2]. Group 2: Misconceptions about Taxation - The belief that "no profit means no tax" is misleading, as tax obligations can arise from various taxable activities regardless of profit status [3]. - The notion that tax burdens threaten business survival overlooks the relationship between taxation and business development, as taxes are a necessary cost of compliance and contribute to public services that support business growth [3]. - The idea that tax avoidance is a reasonable behavior is incorrect; while tax incentives are legal, evading taxes undermines public interest and market fairness [3]. Group 3: Enhancing Tax Governance - Continuous tax system reform is necessary to build a modern tax structure, focusing on optimizing tax functions and stabilizing the macro tax burden [4]. - Precision in tax policy implementation is crucial to support national development strategies, including incentives for technological innovation and regional development [4]. - Strengthening tax regulation and fostering a cooperative tax governance framework involving social organizations can enhance compliance and fairness in the tax system [4].