1) the tax revenue public principle
税收公开
2) taxation fairness
税收公平
1.
The principles that show the constitutional essence of taxation law rules are the ones of taxation fairness and lawful determination of taxation.
宪政意义上税收的价值取向是捐税正义,能够体现捐税正义宪政精神的税法原则是税收公平原则和税收法定原则。
3) tax fair
税收公平
1.
But very difficult maintenance allotment fair;On the other hand, Cancel the agriculture tax, farmer imperfection pay tax the duty, disobey the revenue from tax fair.
本文认为,通过推行负所得税制,把低保制度、贫困救助制度、个人所得税制度三者联结起来,使"享受低保"变为"负纳税",将全体公民纳入到税法的约束当中,这样既可以较好地维护社会公正分配、控制收入差距,又可以让农民等社会困难群体都成为纳税人,维护税收公平,强化全民纳税意识。
4) tax equity
税收公平
1.
Owing to in the pretax deduction model of individual income tax in China, the taxpayer s natural condition and family burdens was completely neglected, the principle of tax equity is violated which affects our great target on establishing harm.
由于我国在个人所得税领域的税前扣除项目采取的是完全不考虑纳税人的自然状况、家庭负担的扣除方式等,导致了对税收公平原则的违背,直接影响我国建设和谐社会的宏伟目标。
2.
It is necessary to construct a harmonious society exerting tax function on income redistribution,in order to realize tax equity and upgrade social equity.
发挥税收的收入分配职能,维护和实现税收公平,提升社会公平程度,是构建和谐社会的需要。
3.
In this paper,the connotation of the reven ue made by a fair interpretation of the expansion of that tax fairness should include the contents of the three levels,namely,the nature of tax fairness,tax equity and revenue generation within the intergenerational equity,also known as the"three-level" view of tax fairness.
本文对税收公平的内涵作了一种扩张性解释,认为税收公平应包含三个层次的内容,即税收的本质公平、税收的代内公平和税收的代际公平,亦称之为"三层次"税收公平观。
5) Tax equality
税收公平
1.
This paper discusses the tax equality and its principles under the guidance of equality and sums up the concrete connotation of tax equality so as to establish the targets and standards of value as well as principles and criteria of tax law.
税收公平是税法的基本原则,是税法学研究的重要范畴。
6) tax revenue fairness
税收公平
1.
Such policy partialities,through the design of the enterprise status,and the arrangement in tax rates and preferential measures,are promoting economic development and at the same time have also had some corrosion to the tax revenue fairness.
我国政府在改革开放之初与社会主义市场经济秩序基本建立的两个不同发展阶段,选择了不同的企业所得税政策偏好,通过企业身份设计、税率和优惠措施安排,在促进经济发展同时,对税收公平也产生了程度不一的侵蚀。
补充资料:《公开发行股票公司信息披露的内容与格式准则》
公开发行股票公司信息披露的规范。为进一步规范公司信息披露的内容与格式,从1993年6月起,中国证券监督管理委员会根据《股票发行与交易管理暂行条例》与《公开发行股票公司信息披露的内容与格式准则》。该准则分号颁发,分别规定招股说明书、年度报告、中期报告、配股说明书、公司股份变动等的内容与格式。这些准则,不仅是公司信息披露的具体内容与格式的规范,也是注册会计师鉴证和审查公司披露信息的工作指南。截止1994年底,已颁布了6号准则,它们分别是:第1号:招股说明书的内容与格式(试行);第2号:年度报告的内容与格式(试行);第3号:中期报告的内容与格式(试行);第4号:配股说明书的内容与格式(试行);第5号:公司股份变动报告的内容与格式(试行);第6号:包括两部分,第一部分:法律意见书和律师工作报告的内容与格式(试行);第二部分:上市公司配股法律意见书的内容与格式(试行)。
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