1.
Use the Principle of Regulating Tax with Substance to Solve Tax Avoidance
实质课税原则在税收规避治理中的运用
2.
Tax-avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things.
避税的法律现制包括立法规制与通过法律解释的规制，其共同的工具是实质课税原则。
3.
principle of taxation based on real income earner
实质所得者课税原则
4.
principle of taxation based on economic substance
按经济实益课税原则
5.
Evolution of Ramsay Principle in British Taxation;
英国反避税“实质重于形式”原则的演变
6.
social welfare principle of taxation
社会福利的课税原则
7.
ability-to-pay principle of taxation
负税能力原则;纳税的支付能力原则;课税的支付能力原则
8.
Analysis on Substance over Form Principle Applied in Anti International Tax Avoidance Measures;
论反国际避税措施中的“实质重于形式”原则
9.
Question on the honest credit principle to the tax law;
关于对诚实信用原则适用于税法的质疑
10.
Analyses of the Exemption Amount for Individual Income Tax in China based on the Taxation Principle of Revenue;
从税收的课税原则看中国个人所得税的免征额
11.
cost-of-service principle
按所提供的劳务成本课税的原则
12.
On teaching principles and methods of carrying out quality education in physical education;
体育课实施素质教育的教学原则与方法的探讨
13.
On the Fair Principle of Taxation and Its Realization in the Value-added Tax Law of China;
论税收公平原则及其在我国增值税法中的实现
14.
On the Realization of the Just Taxation Principle in the Corporate Income Tax Law of China;
论我国企业所得税法税收公平原则之实现
15.
Principles of Tax on Data Goods of B2C in Online Download Cross-border
B2C跨国在线下载数据类产品所得课税原则
16.
Principles of Tax on Data Goods' Income of B2C Multinational Online Download
跨国B2C在线下载数据类产品所得课税原则
17.
(ii) Substantial Transformation - Change in Tariff Classification
(ⅱ) 实质性改变—税则归类改变
18.
Substantial Transformation - Change in Tariff Classification
实质性改变—税则归类改变