1) Single Tax Principle
单次征税原则
2) principle for taxation
征税原则
3) Principle of material imposition
实质征税原则
4) the principle of "a more simplified taxation system,broader tax collection basis,lower tax rates and stricter tax collection"
"简税制、宽税基、低税率、严征管"的原则
5) 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。
6) 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。
补充资料：征税的原则
（1）受益原则（benefit principle）: 即征税的大小应按个人从政府提供的服务中受益的多少来决定。 （2）支付能力原则（ability-to-pay principle）: 即征税的多少应考虑社会成员的支付能力情况，比如社会成员的收入、财产、消费支出等因素。
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