是指构成一国税制的基本要素，尤其是构成税种的基本元素，也是进行税收理论分析和税收设计的基本工具
Preferential tax policy is the main content of tax system elements. To consolidate tax’s macro-control economic function is the central problem of preferential tax policy.
税收优惠政策是税制要素的主要内容。
参考来源 - 我国税收优惠政策的现状及其优化分析·2,447,543篇论文数据，部分数据来源于NoteExpress
健全的税制既包括每一个税种税制要素的合理设计，也包括税制中主体税种和辅助税种的合理搭配。
An integrated tax system includes not only the reasonable design of each tax category 'elements, but also the reasonable collocation of the main tax categories and the assistant tax categories.
论述了电子商务对我国现行税制的影响：动摇了税制要素，影响了中性原则，降低了效率违背了公平原则。
How E-business effects China tax system is discussed as following: shake factor of tax system, distort neutral principle, lower revenue, disobey equitable principle.
本文在分析我国社会保障税制设计应遵循四个原则的基础上，就该税制要素设计的五个重要方面问题进行了详细研讨。
In this paper, a deep analysis was made from five angles on the design of China's social security tax system based on the traditional four-principle rule.
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