1)tax neutrality税收中性原则
英文短句/例句
1.On Tax neutral Principle in New Enterprise Income Tax of China;新企业所得税法的税收中性原则应用分析
2.Analyses of the Exemption Amount for Individual Income Tax in China based on the Taxation Principle of Revenue;从税收的课税原则看中国个人所得税的免征额
3.Insist on Equity of Taxation Advancing Chinese Philanthropy;坚持税收公平原则 推进中国慈善事业
4.An Analysis of the Principles of Simplicity and Transparency in Designing the Taxation System;税收制度设计中的简单透明原则分析
5.Use the Principle of Regulating Tax with Substance to Solve Tax Avoidance实质课税原则在税收规避治理中的运用
6.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
7.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
8.compensation principle of taxation税收的受益人负担原则
9.Analysis on the Tax Fundamental Principle in Basic Tax Law;试析《税收基本法》立法中应重点确立的税收基本原则
10.On Deviation and Coordination between Tax Law and Prudent Principle of Accounting in China;我国税收制度对会计谨慎性原则的背离和协调
11.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
12.The Principle and Application of Tax Planning of Finance Management;企业财务管理中的税收筹划原则及其应用
13.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
14.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
15.A Comparative Study of the Principle of Taxation Legitimacy --From the Perspective of Tax Constitutionalism;税收法定原则比较研究——税收立宪的角度
16.The Principle of Legalism of Tax Revenue and the Government s Tax Legislation Power;税收法定主义原则与政府税收立法权的界定
17.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；
18.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
相关短句/例句
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。
3)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。
4)taxation principles税收原则
1.So, we should clear the taxation principles in EC, strengthen international cooperation and reform present tax system in Chi.我们应该通过明确电子商务中的税收原则、加强国际合作、改革我国现行的税收制度来加强我国的电子商务税收征
2.Principles of finance,equity and efficiency are taxation principles in the market economy,and they should be followed in the rural reform of taxes and fees.财政、公平与效率原则是社会主义市场经济条件下的税收原则 ,农村税费改革也要依据这三项原则进行。
5)tax neutrality税收中性
1.Tax Neutrality Principles in the Practice of China s Tax System Reform;税收中性原则在我国税法中的实践
2.The author of this article holds the viewpoint that, when deepening China s tax system reform and constructing new tax system, we should maintain a proper balance between such relations as tax source and tax basis, keeping fair and efficiency, tax neutrality and tax adjustment,etc.笔者认为 ,进一步深化我国税制改革 ,构建新的税收体系 ,应该正确处理好税源与税基、公平与效率、税收中性与税收调控几方面的关系。
6)neutral tax中性税收
延伸阅读
税收中性原则 以税收不干预经济、平等对待一切纳税人为目标的税收制度准则。税收原则之一。 税收中性思想最早见于英国古典经济学派的税收理论。它的代表人物A.斯密主张把税收职能限制在满足国家公共经费需要的范围内。经济学家D.李嘉图认为，一切赋税都有害于社会再生产，反对税收对市场机制的干预。19世纪末，新古典经济学派代表英国的A.马歇尔基于"均衡价格理论"，认为国家课税会在不同程度上影响资源有效配置，产生税收超额负担，提出凡是影响价格均衡的税收都是"非中性"的，只有符合中性原则的税收才能保持均衡价格。西方经济学家的税收中性原则是以完全的市场自由经济为背景的。从实践看，20世纪50年代前,没有一个国家真正实行过税收中性原则。1954年以后，欧洲经济共同体相继推行税率比较单一的增值税制度,在一定程度上体现了税收中性原则。有些学者还主张税收对本国投资者和外国投资者也应保持中性，不应厚此薄彼。这样才能促使资本在国际上自由地最有效地流动。按照这种理论，一国政府不应当对引进外资采取减免税措施，税收饶让也缺乏存在的客观依据。在当代，国家调节经济的职能扩大，课税都会自觉或不自觉地、或多或少地影响经济生活。要求一国的税制都按照中性原则建立是困难的。
