税收原则

同样地，在税收原则上达成共识看起来更加重要。

Here too it seems more important to reach consensus on the principle of taxation .

电子商务对税收原则造成了冲击，现行税收理论因不适应电子商务形式所产生的问题，电子商务给税收征管带来的诸多问题，导致税收管理的缺位，应征的税款白白流失。

Serious shock of e-commerce upon principle of taxation , the inadaptable of current taxation theories and principles to e-business , and many problems aroused by electronic commerce & all these result in the inadequacies of tax administration and lost of taxation .

我国应借鉴国外经验、结合我国实际，确定我国电子商务的税收原则，并加强对电子商务的税务管理。

Commerce according to the reality in China and foreign experience .

亚当·斯密税收原则的重新解读

The Re-explanation on the Tax Policy Put forward by Adam Smith

从税收原则到具体政策，辨析税法实践中的行动指引。

Analyze the operational guideline in practice from tax principles to specific policies .

论农村税费改革中的税收原则运用

On the Application of Taxation Principles in Rural Reform of Taxes and Fees

最后阐述了税收原则理论和公平课税理论。

At last , the part explored theory of tax principle and theory of fairness tax .

税负公平原则作为现代税收原则之一具有重要意义。

The tax equity principle as one of the modern tax principles has a great magnificent meaning .

确定我国电子商务的税收原则，并加强对电子商务的税务管理。

Define the electronic commerce tax principle of our country , and tighten up the electronic commerce tax administration .

其中主要论述网络交易对我国税收原则、税收征管等带宋的问题。

These problems , such as tax principles , tax collections and so on , were mainly discussed with network trade .

首先阐述了西方早期对税制优化的认识，即主要体现在税收原则的发展演变。

First , it expounds the incipient knowledge of optimal taxation , which is mainly embodied in the development of tax principles .

通过对税收原则的研究，得出西方关于税制优化问题的研究都是围绕着公平与效率展开的。

After researching on the tax principles , the dissertation concludes that incipient western theory of optimal taxation focused on justice and efficiency .

但同时也对传统贸易下的税收原则、税收理论、税收征管等提出了直接的挑战。

But at the same time the electronic commerce issues a challenge to the traditional tax regulation tax theory and tax imposition , etc.

通过分析电子商务对税收原则的影响，引起对电子商务进行税收征管的必要性与可行性的思考。

By analyzing the impact of electronic commerce on tax principles , tax collection on electronic commerce caused the necessity and feasibility of China .

从税收原则、宏观调控经济和构建法治社会方面，以宏观的视角分析税收立法的必要性。

From tax principle and macroeconomic regulations and construct the society ruled by law , perspective analysis tax legislation of necessity in the grander scheme .

奥巴马政府去年采纳了百万富翁税收原则，并在今年1月设定了30%的最低税率。

The White House embraced the principle of a millionaires ' tax last year and set the minimum rate at 30 per cent in January .

首先分别从经济学、税收原则和实践需要三个角度分析了我国开征教育税的必要性。

First of all , this thesis analyzes the necessities of levying educational tax from three aspects & the economics , tax principles and the practical needs .

从税收原则内容的发展变化可以看出，税收征管一直是税收管理的重要内容，没有税收征管，税制优化也是纸上谈兵、画饼充饥。

We can see from the development of the content of taxation management principles , the management of tax collection is always the important aspect of taxation management .

财政、公平与效率原则是社会主义市场经济条件下的税收原则，农村税费改革也要依据这三项原则进行。

Principles of finance , equity and efficiency are taxation principles in the market economy , and they should be followed in the rural reform of taxes and fees .

出口退税制度的定性问题应跳出从“中性税收原则”的角度去探讨的旧框框，而应该以是否实现政府既定的长期经济战略目标为依据。

The nature of export drawback system should no longer be determined by the neutral taxation principle , but according to whether the government 's long-term economic goal can be realized .

第三部分，分别从税收原则、税收制度、具体税种、税收征管和国际税收领域等五个方面，具体阐述了网络贸易引发的各种新的税收难题。

The third part elaborates on the new difficult taxation problems in taxation principles , factors of current tax system , tax categories , tax collection and administration , and international tax , which are caused by network trade .

文章在税收原则的基础上，结合我国企业所得税法的实践，对企业所得税法的基本原则进行概括，并进一步揭示我国企业所得税法的价值功能。

The proposed tax on the basis of the principle of our enterprise income tax law practice , the enterprise income tax law to the basic principles of encapsulation further revealed the value of our enterprise income tax law functions .

应通过采取适当的电子商务税收原则、完善税务登记制度、完善现行税法、研究新的征管技术以及加强网络化建设与国际情报交流等方面，解决虚拟公司的避税问题。

This problem should be resolved by the suitable electronic business tax policy , perfecting the system of tax registration and the present tax law , studying the new management , reforcing the net construction and the international information exchange .

文章首先对建立个人所得税的基本理论，如税收原则理论，最适课税理论和税收功能理论进行了概述，为下文的分析研究提供理论基础。

Firstly , in order to establish a base for the following study , the article introduces some essential theories , such as , the theory of tax criterion , the optimal income tax theory , the theory of tax function , etc.

对于我国来讲，应密切注视各国有关电子商务的税收原则和政策，制定出适合我国国情的电子商务税收立法，以保护和促进我国电子商务的发展。

For China , we should keep in mind of the principles and countermeasure set up by other countries , and put up the legislation about the taxation of Electronic Business considering the situation in China to protect and promote the development of it in our country .

WTO对成员国的国内税收要求原则是我国进行税制改革必须遵循的原则。

The requirement to the members of WTO is the principle that we must follow in our reform of the tax system .

税收法定原则的若干基本问题

Some Basic Issues on the Principle of Rule by Tax Law

第七章分析了公理性的税收效率原则。

Chapter seven will analyze the axiomatic principle of tax efficiency .

论我国税收效率原则的理论和实践

The Theory and Practice of Efficiency Principles of Taxation in China

税收法定原则是控制国家征税权的基本路径。

Taxation Legalism is the basic routine to control the tax power .