税收无偿性

严格地说，费与税是两个不同的范畴，它们之间不同主要表现在，收费的受益为特征的有偿性与税收的无偿性不同；收费的功能与税收的功能不同；

Say , fee tax is two different categories , shown as mainly they strictly , It is that the paid native of the characteristic is different from free quality of the tax revenue that the ones that charge are benefited ;

物业税除了具有税收的强制性、无偿性、固定性等共性外，还有的其特性。

Property tax in addition to tax has mandatory , unpaid , fixed characteristics , and other common and special characteristics .

由于企业追求税后利益最大化的内在动力与税收的强制性、无偿性之间存在天然的矛盾，所以企业税收风险的存在是必然的。

The enterprises are driven by the internal motivation of maximizing the after-tax interest , which contradicts with the compulsory and free nature of tax revenue . Accordingly , it follows the fact that the enterprise is facing an inevitable tax risk .

税收的强制性、无偿性特点客观上决定了纳税是企业的一项刚性现金支出，税收成为影响企业财务管理决策的一个重要因素，减轻税负是理性经济人的内在需求。

The compulsory and free characteristics of tax objectively decide that tax payment is a rigid cash expenditure of enterprises , and tax becomes an important factor that influences enterprise financial management decision-making . Then it is an inherent demand of rational economic man to reduce tax burden .

中国税法一直以来受税收行政权力学说影响深刻，一味强调税收的无偿性、强制性和固定性。

Chinese tax law , has been deeply influenced by administration of tax revenue , emphasize on the free , mandatory and fixity of the tax revenue simply .