税收效率原则

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

降低纳税遵从成本，对于贯彻税收的效率原则，保护纳税人的合法权益，促进纳税人自觉遵从税法，具有重大现实意义。

Reducing the taxpayers ' compliance cost is meaningful to implement tax efficiency , defend the rights of the taxpayers and encourage the taxpayers to comply with the tax laws voluntarily .

在当代工业化市场经济国家，免征农业税是通例，而且征收农业税违背税收公平和效率原则。

In a contemporary country of carrying out industrialization and market economy , exemption from farm produce taxation is a practice , in addition , which runs counter to the principles of fairness and efficiency .

在立法中，必须坚持税收公平和税收效率的原则，明确其对社会财富进行再调节的目标。

We should follow the statutory principles of taxation , tax fairness , and efficiency principle with a clear set of goals to regulate the distribution of social wealth .

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 .

在个人所得税税制模式确立、税制设计及立法过程中，都必须遵循税法的基本原则，包括税收法定原则、税收效率原则和税收公平原则。

In tax system mode establishment , tax system design and legislation process of individual income tax , basic principles of tax law must be obeyed , including tax legal principle , tax efficiency principle and tax fairness principle .

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 .

其次提出我国物业税立法需要遵循的原则包括税收法定原则、税收公平原则、税收效率原则。

Second , property tax legislation should follow the statutory principles of taxation , tax fairness , and efficiency principle .

税法基本原则应定位为税收法定原则、税收公平原则、税收效率原则。

The basic principle of tax law should be positioned to the principle of legal tax , fair tax and efficient tax .

进一步讨论了新税法的立法原则，文章介绍了新企业所得税法的三大原则，即：税收法定原则、税收公平原则、税收效率原则。

Then , we introduce the three principles in the new enterprise income tax law , namely , tax principle of legality , principle of tax equity and taxation efficiency principles .

我国电子商务立法要遵循税收中性原则、税收公平原则、税收效率原则、以现行税制为基础的原则和维护国家税收主权和国际协调合作的原则。

The legislation of electronic commerce in our country needs to follow the principles of litmusless taxing , fair taxing , efficiency taxing , taking the current taxation as the foundation and the maintenance tax sovereignty and the international harmony cooperation .

第三、四、五、六章，用大量的篇幅论述税收法定原则、税收公平原则、社会政策原则、税收效率原则对完善个人所得税法的具体指导作用。

And the third , fourth , fifth and sixth chapters constituting the last part , discuss respectively the guiding effects of the tax legal principles , the tax impartial principles , the social policy principles and the tax efficiency principles on the personal income tax law perfection .

提出治理电子商务中税收流失应坚持的原则，包括税收公平原则、税收中性原则、税收效率原则、国家税收主权原则、财政收入原则和技术先导原则。

It proposes the principles of managing the tax revenue loss , including the principle of tax equity , the principle of tax neutrality , the principle of tax efficiency , the principle of national tax sovereignty , the principle of fiscal revenue and the principle of technology leader .

本文主要分析基本原则的含义、作用以及具体内容。税收基本法的基本原则可以归纳为税收法定主义原则，税收公平原则和税收效率原则。

In the dissertation I mainly analyze its definition , role and contents , the basic principles of taxation basic law include taxation laws principle , taxation fair principle and taxation efficiency principle .

本文依据税收相对中性理论，增值税以其自身的内在优势，与中性税收所要求的效率原则和普遍原则相契合。

The article thinks that , according the relative theory of neutral tax revenue , depending on its internal superiority , value added tax should be kept on consistent with efficiency and fair principle of neutral tax revenue .