1)essential imposture实质征税
2)Principle of material imposition实质征税原则
3)Material Imposition实质课税
英文短句/例句
1.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
2.Tax-avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things.避税的法律现制包括立法规制与通过法律解释的规制，其共同的工具是实质课税原则。
3.principle of taxation based on real income earner实质所得者课税原则
4.aggregated net chargeable income合计应课税入息实额
5.principle of taxation based on economic substance按经济实益课税原则
6.unilateral relief from double taxation单方面实施双重课税的宽免
7.The Study of the Implementation and Taxation Practice of Real Estate Trust in the Tawain;台湾不动产信托行为与课税实务研究
8.Taxpayer's Right Protection: Realization of Equality Nature of Tax Law纳税人权利保护:税法本质公平的实现途径
9.The Practice and Exploration of the Tax Education of Colleges and Universities--Through the Tax Championship高校税务系列课程教学的探索实践——结合税务精英挑战赛
10.Understand the Spiritual Essence of "the Course Standard ", Make Great Efforts to Practise Course Reformation;把握《课标》精神实质 努力实践课程改革
11.(ii) Substantial Transformation - Change in Tariff Classification(ⅱ) 实质性改变—税则归类改变
12.Substantial Transformation - Change in Tariff Classification实质性改变—税则归类改变
13.Evolution of Ramsay Principle in British Taxation;英国反避税“实质重于形式”原则的演变
14.is of assessment摊额基准;课税标准;课税对象;课税根据;课征基准
15.indexation of tax allowances and taxation课税减免指数化与税收
16.The research and analysis of the quality evaluation system of classroom teaching;课堂授课质量评价体系实施效果分析
17.The practice teaching quality of universities two classes should be improved;论高校“两课”实践课教学质量的提高
18.-Consider it tax deductible.- 当作课税减免吧.
相关短句/例句
Principle of material imposition实质征税原则
3)Material Imposition实质课税
4)land tax collected in kind征收实物土地税
5)land tax collect in kind实物土地税;田赋征实
6)Material Imposition Principle实质课税原则
延伸阅读
国际重复征税国际重复征税：是国际税收关系的焦点，一般指两个国家各自依据自己的税收管辖权按同一税种对同一纳税人的同一征税对象在同一征税期限内同时征税。在个别情况下，也有可能发生两个以上的国家对同一纳税人的同一征税对象重复征税。
