税收是国家为了实现其职能，凭借政治权力，依法参与国民收人分配与再分配过程，向社会组织和个人强制地、无偿地征收一定实物或货币，取得财政收入的一种经济活动。税收既是一种经济手段，同时又是一种法律手段。国家通过税收经济的和法律的两种手段并存的属性，使高新技术产 Taxation is an economic activity that the state compulsively or gratuitously levies a certain kind or currency and obtains financial revenue by virtue of its political power, participation in the process of national income distribution and redistribution in accordance with the law, and compulsory and unpaid levies on the part of the state for its functions. Tax is not only an economic measure, but also a legal measure. Countries through the tax economy and legal coexistence of two kinds of means of property, so that high-tech production