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问题	国家征税凭借的是
释义	法律分析：国家征税凭借《中华人民共和国税收征收管理办法》、《中华人民共和国税收征收管理法实施细则》。税收是指国家为了向社会提供公共产品、满足社会共同需要、按照法律的规定，参与社会产品的分配、强制、无偿取得财政收入的一种规范形式。税收是一种非常重要的政策工具。法律依据：《中华人民共和国税收征收管理法》第二条凡依法由税务机关征收的各种税收的征收管理，均适用本法。
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