1. What are the characteristics of taxation? Why do taxes consist of these characteristics? What are some examples of tax characteristics?
A: The characteristics of taxation are compulsory, free and fixed.
The reason is that taxation is an infringement of private property rights, so it needs a high coercive force to ensure taxation, and this coercive force can only be a national political right. Therefore, taxation is mandatory. The state levies taxes on taxpayers, which unilaterally turns property ownership into state ownership to meet the economic needs of the state for social public services. Therefore, taxes are free. Taxation is an important way of national fiscal revenue, and the state machine needs to keep running, so it needs stable and reliable fiscal revenue. Therefore, taxes are fixed. For example, the tax payment period shows its fixity. The tax payment voucher is exchanged for the taxpayer's property list for free, which means that it is free. Whether taxpayers like it or not, they must pay taxes as long as they have the obligation to pay taxes, otherwise they will be severely punished by law.
2 What is tax preservation?
Answer: Tax preservation refers to a measure taken by tax authorities when they find taxpayers evading their tax obligations. The main contents are: notify the taxpayer's bank or other financial institution in writing to freeze the taxpayer's deposit equivalent to the taxable amount. Seizing or sealing up the taxpayer's commodities, goods or other property whose value is equivalent to the tax payable.
I hope the answer will help you.