1.
principle of taxation based on economic substance
按经济实益课税原则
2.
social welfare principle of taxation
社会福利的课税原则
3.
principle of taxation based on real income earner
实质所得者课税原则
4.
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
5.
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
6.
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
7.
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
8.
Reform and Optimization of Our Country's Individual Income Tax Law under Guidance by the Ability-to-pay Principle of Taxation
量能课税原则下我国个人所得税法的改革与完善
9.
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。
10.
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
11.
cost-of-service principle
按所提供的劳务成本课税的原则
12.
Pretax Deduction in Individual Income Tax and Tax Equity;
个人所得税税前扣除与税收公平原则
13.
rule of customs duties as means of protection
关税作为保护手段原则
14.
compensation principle of taxation
税收的受益人负担原则
15.
territorial source principle [taxation]
地域来源原则〔税制〕
16.
Viewing Our Country s Rural Tax Reform From the Way of the Fair Tax Principle;
从税收公平原则看我国农村税费改革
17.
A Perspective of Fair Principle in Tax Revenue from New Value-adding Tax System in Effect;
从新增值税制的运行看税收公平原则
18.
The Thinking and Principles of Tax System Design of Two-tax Law of Tang Dynasty
刍议唐两税法的税制设计思想与原则