1) Taxpayer's Burden Capacity
应能负税原则
2) fair tax payment principle
公平税负原则
3) faculty principle of taxation
课税能力原则
4) ability-to-pay principle
量能课税原则
1.
Efficiency principle,ability-to-pay principle,and residence and source principle low a rank in tax principles,in which the ability-to-pay principle is a development of fair principle.
而效率原则、量能课税原则和居住地及来源地原则是低一个位阶的课税原则,其中量能课税原则是对公平原则的进一步发展。
5) revenue principle of correspondence
税收对应原则
6) Preliminary Exploration on Tax-and-spend Principle
量能用税原则初论
补充资料:应能
【应能】
(人名)(参见:应文)
(人名)(参见:应文)
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