1)tax equity principle税收公平原则
1.The moral attribute of the modern tax law makes tax law err from the tax equity principle and the principle of justice that a man ought not to be punished twice for the same offence.现代税法具有浓厚的道德性,这种属性导致税法背离了税收公平原则和"一事不二罚"原则,使得衡量税收立法科学性的标准多样化和模糊化,不利于税收立法的完善。
英文短句/例句
1.Pretax Deduction in Individual Income Tax and Tax Equity;个人所得税税前扣除与税收公平原则
2.Viewing Our Country s Rural Tax Reform From the Way of the Fair Tax Principle;从税收公平原则看我国农村税费改革
3.A Perspective of Fair Principle in Tax Revenue from New Value-adding Tax System in Effect;从新增值税制的运行看税收公平原则
4.Insist on Equity of Taxation Advancing Chinese Philanthropy;坚持税收公平原则 推进中国慈善事业
5.On the Fair Principle of Taxation and Its Realization in the Value-added Tax Law of China;论税收公平原则及其在我国增值税法中的实现
6.On Tax Principles of Fairness and the Perfection of China s Personal Income Tax Law;论税收公平原则与我国个人所得税法的完善
7.On the Realization of the Just Taxation Principle in the Corporate Income Tax Law of China;论我国企业所得税法税收公平原则之实现
8.To Perfect China Individual Tax Law from the Principle of Tax Equity;税收公平原则下的《个人所得税法》的完善
9.From the Principle of Tax Fairness on China's Personal Income Tax Law从税收公平原则论我国个人所得税法的完善
10.From Tax Legalism to Tax Equality:Change of Principles of Tax Law;从税收法定到税收公平:税法原则的演变
11.Taxation Vertical Equity and Optimal Personal Income Taxation System;税收纵向公平原则与个人所得税制度优化
12.As a kind of tax, customs system must follow the basic principles of tax system in its design, namely efficiency principle and justice principle.关税作为一种税收制度，在进行制度设计时必须遵守税收制度的基本原则——效率原则和公平原则；
13.On Regulative Function of Taxation on Income Distribution in China from the View of Principle of Impartiality;从公平原则看我国个人收入分配的税收调控
14.Design of the Individual Income Tax from Vertical Fair Principle of the Tax in China;从税收的纵向公平原则看我国个人所得税的设计
15.The Original Meaning of the Equality of Public Burden--On the principle of equality for taxation;公共负担平等的原始意义——论税务平等原则
16.On Our Country s Increment Tax Law from the Tax Law Fair Principle;从税法公平原则谈我国增值税法的完善
17.On the Ineffectiveness of the Principle of Fair Taxation Through the Differences Between Urban and Rural Taxation in China;从中国城乡税负差别看税法公平原则的失灵
18.compensation principle of taxation税收的受益人负担原则
相关短句/例句
taxation fair principles税收公平主义原则
3)tax law fair principle税法公平原则
4)fair tax payment principle公平税负原则
5)tax policy税收原则
1.Some policies such as the liberty which does not infringe on the citizens;avoidance of capital to the foreign countries,guidance of citizens are also the composition of the tax policy.斯密的税收原则体系并不完备,一些其他原则,诸如不侵害公民的自由权、以国情为原则、避免使资本外逃及引导公民行为等也是构成税收原则体系不可或缺的部分;另外,各税收原则一般很难兼容。
2.This problem should be resolved by the suitable electronic business tax policy, perfecting the system of tax registration and the present tax law, studying the new management, reforcing the net construction and the international information exchange.应通过采取适当的电子商务税收原则、完善税务登记制度、完善现行税法、研究新的征管技术以及加强网络化建设与国际情报交流等方面,解决虚拟公司的避税问题。
6)tax principle税收原则
1.WT5BZ] The fast development of electronic commerce brings influence to traditional tax principles and tax management, making tax collection much more difficult.电子商务的发展给传统的税收原则及税务管理带来了冲击 ,加大了税收征管的困难。
延伸阅读
税收公平原则税收公平原则是税收最高原则之一，它指具有相等纳税能力者应负担相等的税收，不同纳税能力者应负担不同的税收。我国个人所得税法自1980年颁布以来，对于调节个人收入差别、抑制社会分配不公、增加财政收入起到了积极的作用。但是近年来，随着个人收入流向高度集中和差距不断扩大，收入分配差距日益明显并呈进一步扩大的趋势。税收公平原则 在现代各国的税收法律关系中，所有纳税人的法律地位平等，税收负担在国民之间的分配也必须公平合理，但公平合理并非绝对的等额负担。学术界对公平原则的理解存在两种观点： 1．受益说。在受益说中，包括有横向公平和纵向公平。横向公平是指凡自政府得到相同利益者应负担相同的税收，纵向公平是指凡自政府所得利益不同者应负担不同的税收。 2．负担能力说。认为凡具有相同纳税能力者应负担相同的税收，不同纳税能力者应负担不同的税收。税收负担能力是指各纳税人的经济负担能力，其基础有所得、财产和消费三种。
