The base of tax is the national public affair function. including the service function and management function.
税收的根据是国家的公共事务职能，具体包括服务职能和管理职能。
The management function determine that the base of tax is the subordinate relationship for the people to the nation.
由管理职能所决定，税收的根据是人民对国家的隶属关系。
The management function determine that the base of tax is the subordinate relationship for the people to the nation.
由管理职能所决定，税收的根据是人民对国家的隶属关系。
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