税收公平

税收公平原则体现在一切具有纳税能力的人均应承担纳税义务，处于同等经济状况的人应纳同等税负。

The principle of tax equity shows that all those who have the ability to pay taxes should take the responsibility .

税收公平原则下的《个人所得税法》的完善

To Perfect China Individual Tax Law from the Principle of Tax Equity

税收公平原则源自宪法所定平等原则。

This principle comes from the equity principle of constitution .

从税收公平原则看个人所得税改革

The Reform of Individual Income Tax Viewed from the Principle of Taxation Fairness

税收公平原则包括横向公平和纵向公平。

The principle includes horizontal and vertical fairness principles .

从税收公平原则论我国个人所得税法的完善

From the Principle of Tax Fairness on China 's Personal Income Tax Law

坚持税收公平原则推进中国慈善事业

Insist on Equity of Taxation Advancing Chinese Philanthropy

本文还将权利不得滥用原则，量能课税的税收公平原则，实质课税原则以及税收效率原则等税收原则细化到规制避税的领域，从而为制裁企业所得的税收规避行为提供了理论上的支撑。

These principles have offered the support in theory for punishing corporate tax avoidance .

对纳税人救济权的保护符合权利救济理论与税收公平原则，有着坚实的理论依据。

The relief right of taxpayer bases on the theory of remedy and justice .

税收公平与效率研究

Study on Equity and Efficiency of Taxation

从新增值税制的运行看税收公平原则

A Perspective of Fair Principle in Tax Revenue from New Value-adding Tax System in Effect

税收公平包括两方面的内容：横向公平和纵向公平。

Two aspects are involved in fairness of the tax : horizontal fairness and vertical fairness .

第二节主要研究税收公平原则的两个衡量标准&受益原则和负担能力原则。

The second section mainly research two criteria of tax fairnessprinciple : benefit and load indicators .

论我国企业所得税法税收公平原则之实现

On the Realization of the Just Taxation Principle in the Corporate Income Tax Law of China

这有悖于税收公平原则，削弱了内资企业的竞争能力。4。

This is contrary to the principle of fair taxation , weakened the competitiveness of domestic enterprises .

这样既可以大幅提高政府收入和促进税收公平，还可以避免边际税率进一步增加。

Doing so would raise substantial revenue , promote tax fairness and avoid further increases in marginal tax rates .

这表明现代税收公平思想迎合了实质课税和财富再分配的要求。

In fact , modern tax fairness thoughts cater to the requirement of economic substance doctrine and wealth redistribution .

随着生产力水平的不断提高，要逐步强化税收公平，以税收公平促进税收效率。

And tax revenue fairness should be intensified so as to promote revenue efficiency with the fairness as the productivity increases .

现行所得税制中存在的有悖税收公平原则的内容，是今后改革的重点。

In existing tax system in China , some contents have conflict with tax equity , and they should be reformed .

个人所得税率确定的根本的和首要考虑的因素是追求税收公平，促进社会和谐。

Individual income tax of the fundamental factors is the primary consideration and pursuit of tax justice , promote social harmony .

具体于我国企业所得税法，公平即要求在我国企业所得税法的立法、执法中始终贯彻税收公平原则。

In the statute of corporate income tax justice requires that legislation and enforcement should carry out just taxation principle consistently .

税收公平原则是税法的基本原则，也是税制改革和建设的目标之一。

Tax fairness is a fundamental principle of tax laws , also one of the goals in tax reform and construction .

从而使我国的个税扣除制度能够更加体现税收公平原则，更好的满足税收公平与效率的要求。

So that the tax deduction reflects the principle of tax fairness , and meets the requirements of tax fairness and efficiency .

这群美国人自由税收公平行动基金现在呼吁罗姆尼公布他的礼物纳税申报单。

That liberal group of Americans for Tax Fairness Action Fund is now calling on Romney to release his gift tax returns .

构建和谐社会需要以社会公平为基础，税收公平是公平范畴中的重要组成部分。

The foundation of a harmonious society is based on social equality , which is one of the important parts of revenue equality .

将税收公平原则贯穿个人所得税法的始终是个人所得税法律制度完善的重要内容。

Penetrating principle of the fairness of tax in the individual income tax is consistently an important content of individual income tax law system .

我国农村经济发展极不平衡，农户之间的收入差距十分明显，根据税收公平原则和受益原则，农村不应该成为永久性无税区；

China 's rural area should not be a tax-free one forever , according to the principles of fair taxation and gain from taxation .

但是在所得税政策之外，还有很多方面影响着内外资企业的税收公平。

However , except tax policy , there is still a lot of factors can influent the tax fairness between domestic and foreign-funded enterprises .

兰格认为，他的改革方案在增加最富裕人群税负的同时减轻了普通大众的税负，因而增进了税收公平。

Mr Rangel argues that his reforms will make the code fairer by raising taxes on the wealthiest while cutting them for everyone else .

故无论是从理论意义上还是从实践层面上看，企业所得税法税收公平原则之实现都有很高的研究价值。

So study on the realization of just taxation principle in the corporate income tax law of China both have great theoretical and practical significance .