1) taxation fair principles
税收公平主义原则
2) 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。
3) tax fairness doctrine
税收公平主义
4) tax legal principle
税收法定主义原则
1.
Based on the studying of domestic researches and international experiences,this article suggested that tax legal principle,revenue ensured principle,tax equity principle and tax efficiency principle should be emphasized and carried out in basic tax law as the most important fundamenta.
为此,建议借鉴国内研究成果和国际经验,在《税收基本法》的立法工作中确立和贯彻税收法定主义原则、财政收入原则、税收公平原则、税收效率原则,并对相关税收原则的关系进行定位。
6) fair tax payment principle
公平税负原则
补充资料：税收公平
指纳税人在相同的经济条件下应被给予同等对待。也即是所谓的同等税收待遇问题。税收公平又可分为横向公平和纵向公平。横向公平指经济条件相同的人交纳相同的税。纵向公平则是根据支付能力或获得的收入对经济条件不同的人予以不同的对待。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条