税收公平原则

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 .

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

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 .

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 .

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 .

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 .

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 .

税收公平原则具有鲜明的价值取向，旨在确保通过公平的税收法律制度，实现税收的目的，即取之于民、用之于民。

The aim of the principle of tax equality is to realize the purpose of tax law : of the people and for the people .

从公平的类型看，我国的税收公平原则无论是在指导思想还是具体制度构建上均存在不容忽视的问题。

Judged from the types of fairness , there still exist many problems concerning the fairness doctrine of tax in China exposed both in its guiding principle and its specific system .

本文认为个人所得税法律制度改革应以税收公平原则为基本原则，突出强调个人所得税调节收入分配的功能。

This article considers that the reform of individual income tax system should take the tax fair principle as the basic principle and highlight the function of adjusting individual income distribution .

分析规制无形资产转让定价的税法理论基础&税收公平原则、税收法定原则、税收中性原则和税收管辖权。

And it emphasis theories on the fairness taxation principle , the statutory taxation principle , the neutral taxation principle and tax jurisdictions as the tax law theoretical basis of intangible assets transfer pricing .

但是现行个人所得税在税制模式、税率结构及征收管理等方面存在问题，影响了税收公平原则和税收收入，因此，必须加以改革和完善。

However , there are some problems and loopholes in the current income tax system , such as tax system model , tax rate structure , tax collection and administration , and so on .

国际社会在税收公平原则和税收效率原则的基础上确立了规制转移定价的基本法律原则，包括正常交易原则，总利润原则和最优化原则。

Based on the principle of fairness in taxation and tax efficiency established the basic legal principles of transfer pricing , including the Arms Length principle , the principle of total profits and optimization principles .

收入差距过大是当前我国经济生活存在的较突出问题之一，而现行个人所得税税制在调节收入差距、体现税收公平原则等方面还不够规范。

The great income differences have become somewhat serious problems in China 's economic activities while the existing system of individual income tax is not good enough for adjusting the income difference and for following the fairness principle .

本部分主要通过法学原理探讨了税收公平原则的标准、作用以及价值取向，认为税收公平原则具有自由、平等和正义的价值取向；第三部分是税收公平原则视野下的我国企业所得税改革。

This part maintains that the principle of tax equality in enterprise has values of liberty , equality and justice . The third part is the reform of the enterprise income tax law with the perspective of he principle of tax equality .

介绍税收的公平原则与效率原则，结合我国的具体情况和长远发展战略，对我国税制改革做一些理论探索。

The article introduces the fair and efficiency principles of tax revenue and studies the tax system reform in terms of theory , according to the concrete conditions and the long term developing strategy in our country .

从税收的纵向公平原则看我国个人所得税的设计

Design of the Individual Income Tax from Vertical Fair Principle of the Tax in China