1) impartiality of taxation
课税的公平性
2) impartial taxation
公平课税
3) the fair value of tax law
税法的公平价值
1.
The essay proceeds from the connotation of the rule of tax law,analyzing the fair value system of tax law,expounding the significance and the positive role of the fair value of tax law from the origin of the law.
文章从税收法治的内涵入手,分析了税法的公平价值体系,从法源角度对税法公平价值的意义和作用进行了阐述,并就税收功能的发展对税法公平价值内涵的影响作了有益地探讨,提出了实现税法的公平价值是税收立法、执法的出发点和终极目标。
4) taxation equality
平等课税
1.
Whether a tax system is reasonable and equal is determined by taxation equality,tax equity and high level tax efficiency.
一个税收体制公正合理性的基础是平等课税、公平税负、效能化税收的真正体现。
5) averaging taxation
平均课税
6) 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。
补充资料：课税
国家规定数额征收赋税。也指赋税：私田一律课税｜课税自支。
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