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1)  general principles of taxation
租税原则
2)  received principle of taxation
租税的受益原则
3)  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。
4)  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。
5)  the principle of taxes sharing
分税原则
6)  Imposition Principle
课税原则
补充资料:租税
【诗文】:
占星起饭犊,待月出输租。
遇嶮频呼侣,扶辕数戒奴。
畏饥怀饼饵,愁雪备薪樗。
意象今谁识?当年赋两都。



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