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Characteristics of the Tax System

The better way to understand taxation's meaning is by examining taxation's characteristics.


1. An Obligatory Payment

The payment of taxes is voluntary for certain people.


Before any individual is obligated to make tax payments, they must satisfy various prerequisite conditions.


Only those individuals who are considered to be "taxable persons" are required to make tax payments.


Taxpayers who fail to pay taxes are liable to fines since they are breaking the income tax law.



义务性支付


缴税对某些人来说是自愿的。


在任何个人有义务缴税之前,他们必须满足各种先决条件。


只有那些被认为是 "应纳税人士" 的个人才需要缴税。


没有缴纳应付税款的纳税人会被罚款,因为他们违反了所得税法。


2. Money Raised for Government Purposes

The requirements that must be met by the government to properly serve the public are met using the funds provided by taxpayers.


It is the responsibility of the government to invest money in any industry or any part of the country so long as it is doing what is in the public's best interest.



为政府施政目的而筹集的资金


政府为妥善服务公众,并满足他们的需求,是通过利用纳税人所提供的资金(税款)来实现。


政府有责任将资金投入到任何行业或国家的任何地方,只要它所做的事情符合公众的最佳利益。



3. It is Not Constitute Payment for Service Rendered

Taxation is not a payment in exchange for government-provided services.


To put it another way, this is not like a typical commercial transaction in which one party offers services to the buyer, who then must pay for the privilege of receiving those services.


The fact that we are not receiving the level of services from the government that we anticipated does not mean that we can simply avoid paying our taxes.



它不构成对所提供服务的支付


税收不是对政府提供的服务的交换付款。


换句话说,这不像典型的商业交易,其中一方向买方提供服务,然后买方必须为接受这些服务而付费。


我们没有从政府那里得到我们预期的服务标准,这并不意味着我们就可以逃避纳税。


4. Not a Punishments/Penalties

Taxes should not be considered penalties.


Consequently, we cannot claim to be good citizens, and the government should not tax us.



不属于惩罚/刑罚


税收不应该被认为是惩罚。


因此,我们不能声称自己是好公民,政府就不应该向我们征税。


5. The Assessments Are Not Arbitrary

Tax liability is not determined by luck or at random.


It is decided by the Inland Revenue Board (IRB) precise procedural algorithms.


评估并非任意的


应纳税额的确定不是靠运气或随机的。


它是由内陆税收局(IRB)使用精确的程序演算所决定的。


6. The Assessment can be Contestable

The fact that it is possible to contest the amount of tax that is being charged is something that taxpayers need to be aware of.


However, this must be done through the appropriate channels.


An appeal can be made within 30 days from the date that a Notice of Assessment is received from IRB by submitting Form Q.


If the responsible government authorities are satisfied with the explanation and proof provided by the taxpayer, then the total amount of taxes will be decreased.


评估是可以被提出异议的


纳税人需要知道的是,对被评估的税额,是可以提出异议的。


然而,这必须通过适当的渠道进行。


在收到内陆税收局(IRB)发出的评估通知之日起30天内,纳税人是可以通过提交Q表格进行上诉。


如果负责的政府当局对纳税人提供的解释和证明感到满意,那么税款总额就会减少。


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