1.
Thoughts on the Tax Efficiency Principle for Railway Transportation Enterprise;
关于铁路运输企业税收效率原则的思考
2.
As a kind of tax, customs system must follow the basic principles of tax system in its design, namely efficiency principle and justice principle.
关税作为一种税收制度，在进行制度设计时必须遵守税收制度的基本原则——效率原则和公平原则；
3.
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
4.
compensation principle of taxation
税收的受益人负担原则
5.
Evidence of Making the Effective Principle of Tax Law and the Coherence with Social Effectiveness;
税法效率原则确立的依据及与社会效率的一致性
6.
Graphical Analysis of the Customs Duty Income Effect and Customs Rate
关税收入效应和关税税率的图解分析
7.
From Tax Legalism to Tax Equality:Change of Principles of Tax Law;
从税收法定到税收公平:税法原则的演变
8.
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
9.
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
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.
Efficiency and Justice--Suggestion on Further Reformation of Individual Income Tax Law;
效率和公平——论我国个人所得税法修改的原则性方向
12.
A Comparative Study of the Principle of Taxation Legitimacy --From the Perspective of Tax Constitutionalism;
税收法定原则比较研究——税收立宪的角度
13.
The Principle of Legalism of Tax Revenue and the Government s Tax Legislation Power;
税收法定主义原则与政府税收立法权的界定
14.
But the comprehensive exemption regulation can lead to the abuse of the tax preferences,which can cause deadweight economic loss.
但是过于笼统的免税规则往往导致滥用税收优惠,从而引发无谓的经济效率损失。
15.
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
16.
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
17.
On Tax Principles of Fairness and the Perfection of China s Personal Income Tax Law;
论税收公平原则与我国个人所得税法的完善
18.
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