我方不对根据本合约条款下进行的交易、课税结果或任何账户的构成提出建议。
We will not advise you on the merits of any Transaction entered into under these Terms nor the taxation consequences or the composition of any account.
税收公平的基本要求是“根据负担能力课税”，而所得税最适合作为衡量税负能力的尺度。
The fundamental demand of revenue fairness is that the taxation is on the basis of bearing capacities. Income taxation is the fittest scale to judge bearing capacities.
但此类个案所涉及的少征收税款数额将会根据个人入息课税的评税方法计算。
However, the amount of tax undercharged in such cases will be computed by reference to that charged under personal assessment.
根据各税目的特点，进一步对其课税要素的独特之处进行设计，希望能对排污税的开征做出自己的贡献。
Then, based on the characteristics of each tax item, the author makes further researches. with the hope that his study might contribute a little to the levying of pollution tax in China.
根据各税目的特点，进一步对其课税要素的独特之处进行设计，希望能对排污税的开征做出自己的贡献。
Then, based on the characteristics of each tax item, the author makes further researches. with the hope that his study might contribute a little to the levying of pollution tax in China.
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