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税收是国家财政收入的主要来源,是国家凭借其政治权力,在法律的规范下,对社会产品和国民收入进行分配与再分配的一种方式。企业要做到依法纳税,首先应对税收在国民经济中的地位与作用有一个深刻全面的认识。
Tax revenue is the main source of state revenue and a way for the state to allocate and redistribute social products and national income by virtue of its political power under the law. Enterprises must pay taxes in accordance with the law and first of all have a profound and comprehensive understanding of the role and status of taxation in the national economy.