納稅公平原則 的英文怎麼說

中文拼音 [nàshuìgōngpíngyuánzé]
納稅公平原則 英文
equity principle of taxation
  • 納 : Ⅰ動詞1 （收進來; 放進來） receive; admit 2 （接受） accept; take in 3 （享受） enjoy; take deligh...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 公 : Ⅰ形容詞1 （屬于國家或集體的） state owned; collective; public 2 （共同的;大家承認的） common; gen...
  • 平 : Ⅰ形容詞1 （沒有高低凹凸 不頃斜） flat; level; even; smooth 2 （高度相同; 不相上下） on the same l...
  • 原 : Ⅰ形容詞1 （最初的; 原來的） primary; original; former 2 （沒有加工的） unprocessed; raw Ⅱ動詞（原...
  • 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
  • 納稅 : pay taxes; pay duty納稅對象 object of taxation; 納稅能力 taxable capacity; 納稅憑證 tax payment r...
  1. By now, the tax - revenue equality principle and taxation fairness doctrine based on " contract spirit and equality principle " require the position of all the subjects of taxation - law system - the country, tax bureau and taxpayer, are equal of law too, thus the article make a tentative study of the equal value which conceiving in taxation law system

    推至現代，建立在「契約精神和平等原則」基礎上的稅收平等原則和稅收公平主義則要求稅收法律關系的全部主體一一國家、征稅機關和納稅主體，考察其彼此之間的平等和公平關系。基於此，本文對稅收法律關系中所蘊涵的平等價值作了初步探討。
  2. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  3. In its reform, therefore, we can begin with improving the expense deduction system through scientific measurement, referring to the practice of " standard deduction " and " exemption " for low income people in some de eloped countries and selecting households as the taxation entity, so as to ensure that households with the same income pa their fair share of tax and better follow the principle of equity of taxation

    因此個人所得稅改革可以從規范費用扣除制度出發，參照20世紀80年代以來一些發達國家對低收入者採取「標準扣除」 、 「寬免」的辦法，通過科學測算，健全個人所得稅費用扣除制度，選擇以家庭為納稅單位，力爭做到相同收入的家庭納各自相當的稅，更好地體現稅收的公平原則。
  4. Distribute the pertinent information of cloth according to authoritative ministry, enterprise bond interest already was made clear should impose income tax, in order to show the distinction that with national debt breed invests, and in principle is told, the method of levy taxes of dividend distribution income that its impose method to should get with investor is same, collect by the tax rate of 20 % namely, do not set case piece dot, when carrying out, by the clique interest firm generation is buckled, but according to handing in place management greatly to appear on the market the concerned department of enterprise bond says, appear on the market at present breed is very few, trade not active also, to its the executive job of accrual levy has not begun, the difference that goes up in yield level about enterprise bond and national debt so, answer to do not have immediate impact with pay taxes

    根據權威部分發布的相關信息，企業債券利息已明確是要徵收所得稅的，以示與國債品種投資的區別，且原則上講，其徵收辦法應同投資者得到的分紅派息所得征稅方法一樣，即按20 %的稅率徵收，不設起片點，執行時由派息公司代扣，但據深交所治理上市企業債券的有關部門稱，目前的上市品種很少，交易也不活躍，對其利息征稅的執行工作還未開始，所以有關企業債券與國債在收益率水平上的差別，應與納稅不納稅沒有直接關系
  5. At last, based on the basic theory of equality between the rights and obligations, the writer discusses the character, essence and sense of equality of taxation law relations under market - oriented economy, and explores from the two aspects of system construction and idea cultivation, and walks out of the area of misunderstanding of the previous idea of the two sides " rights and obligations, and sets up and perfects modern taxation law relations based on the essence and core of the spirit of contract and the principle of equality

    因此筆者在此基礎上提出了市場經濟下的稅收及稅法概念的界定和對其內涵的理解，進而論述了稅收法律意識的重新構築和貫徹了公平價值和平等原則的稅法原則。最後，筆者以權利義務相對等觀念為理論基礎，論述了市場經濟下的稅收法律關系的性質、本質和其平等性，從制度建設和觀念培養上兩方面探索，走出以往征納雙方權利義務觀的誤區，以「契約精神和平等原則」為本質和核心，構建和完善現代的稅收法律關系。
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