1) 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。
2) The Research on Ability-to-pay Principle of Taxation
量能课税原则研究
3) faculty principle of taxation
课税能力原则
5) ability theory of taxation
量能课税
1.
Material imposition principle exists as a principle of interpretation of taxation law according to the ability theory of taxation and is subject to the principle of legislative taxation.
实质课税原则是税法适用中的具体原则,其理论基础是量能课税,适用领域主要涉及纳税主体资格的确认、税收客体的归属、征税客体的合法性、无效和可撤销行为的税务处理、税收规避防范等方面。
6) Preliminary Exploration on Tax-and-spend Principle
量能用税原则初论
补充资料：量能
1.衡量才能。
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