1)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。
英文短句/例句
1.A restudy to the Traditional Tax Principles under Circulation Economy;对循环经济下传统税收原则的再思考
2.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
3.compensation principle of taxation税收的受益人负担原则
4.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
5.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
6.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
7.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
8.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
9.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
10.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；
11.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
12.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
13.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
14.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
15.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
16.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
17.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
18.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
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)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。
4)tax neutrality税收中性原则
5)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。
6)revenue legal principle税收法定原则
1.On imperfect of the constitution on revenue legal principle;论税收法定原则的宪法缺失
延伸阅读
税收原则 建立税收制度应遵循的基本准则。又称税制原则。它集中反映了社会占统治地位阶级的征税意志。同时，由于税收具有积累资金，调节经济和社会政策等多种功能，只考虑财政收入的需要，有可能对经济长期发展造成消极影响；实行刺激经济增长的税收政策，又有可能因损害公平，不利于社会安定。因此国家必须选择一定的税收原则以协调税收职能之间的关系。 中国春秋时期的管仲，最早提出取之有度，少扰人民的?笆账枷耄晃航逼诘母敌凇镀礁骋邸芬晃闹刑岢龅乃笆兆茉蚴?"安上、济下、尽利用之宜"。其内容包括三项具体原则，即：税负平均原则、税制统一原则、税收有常原则。在西方，以英国经济学家A.斯密为代表的古典经济学派，提出以税收中性为特征的"平等、确定、便利、经济"的"赋税四原则"（见古典学派税收思想）。19世纪下半叶，资本主义进入垄断阶段。资产阶级为了缓和因私有制和财富分配不公导致的阶级矛盾，在强调税收财政作用的同时，开始注重税收的社会政策意义。以A.H.G.瓦格纳为代表的德国社会政策学派提出了"财政收入、国民经济、社会正义和税务行政"四个方面九项税收原则（见社会政策学派税收思想）。斯密和瓦格纳的税收原则不仅对当时，而且对当代资本主义国家税制和税收政策都曾经并继续产生重大影响。20世纪70年代后，一些主要资本主义国家及其财政学者适应本国政治、经济及税收职能变化的要求提出的税收原则，主要有公平、效率、简明和有利于经济增长等方面的内容。 综合各派思想，一般认为税收原则应当包括：①税收财政原则。在保证国家的财政需要的同时，要兼顾纳税人的负担能力，处理好国家、企业和个人三者之间的利益关系。②公平税负原则。以公正、平等为目标,通过税收调节，实现合理负担，鼓励平等竞争。③税收效率原则。以增进资源有效配置、提高经济效率为目标, 体现国家产业政策，充分发挥税收对经济增长的激励作用。④税务行政原则。要求税法简明易懂,征管简便严密；节时省费。⑤税收主权原则。保障国家独立自主的征税权力，维护本国的合法权益。
