纳税能力

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 .

负税能力原则；纳税的支付能力原则；课税的支付能力原则关税作为保护手段原则

Ability-to-pay principle of taxation rule of customs duties as means of protection

有能力偿还到期的债务。负税能力原则；纳税的支付能力原则；课税的支付能力原则

The ability to meet maturing obligations as they come due . ability-to-pay principle of taxation

是指根据纳税者的支付能力来决定对其课征税收多少的原则。

A principle of taxation in which taxes are based on the income or resource-ownership ability of people to pay the tax .

纳税担保人，是指在中国境内具有纳税担保能力的公民、人或者其他经济组织。

A tax payment guarantor shall refer to any citizen , legal person or other economic entity within Chinese territory able to provide a tax payment guarantee .

纳税评估是以信息化为依托，对纳税人纳税态度、纳税能力、纳税情况的评价和核实，是目前国际上通行的税收管理方式。

As a currently transitable tax management in the international market , tax assessment focuses on the attitude , ability and situation of the taxpayer based on informatization .

纳税筹划涉及企业所处的税收法律环境及财会法规，并与企业自身的纳税筹划意识、能力等密切相关。

Ratepaying plan is relative to the familiarity of the tax and law environment and the finance regulation of enterprises , and to the understanding and ability of the enterprises own ratepaying plan .