税收公平指纳税人在相同的经济条件下应被给予同等对待。也即是所谓的同等税收待遇问题。税收公平又可分为横向公平和纵向公平。横向公平指经济条件相同的人交纳相同的税。纵向公平则是根据支付能力或获得的收入对经济条件不同的人予以不同的对待。
... control rate 控制速率 equitability of taxes 税收公平 hydraulic calculation 水力学计算 ...
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我国C2C电子商务的税收问题刍议 关键词:C2C电子商务;电子商务税收;税收公平; [gap=573]Keywords: C2C Electronic commerce; Tax revenue of Electronic commerce; Tax fair
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...les of Tax Policy) 税收政策有两个目标 : 税收效率 (tax efficiency) – 使征税的经济成本最小 化 税收公平 (tax fairness), 或税收平等 (tax equity ) – 恰当的人承担了税收负担 3 征税的无谓损失( D..
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This article considers that the reform of individual income tax system should take the tax fair principle as the basic principle and highlight the function of adjusting individual income distribution.
本文认为个人所得税法律制度改革应以税收公平原则为基本原则,突出强调个人所得税调节收入分配的功能。
参考来源 - 我国个人所得税法律制度研究 (研究生论文)Electronic commerce has attacked the traditional tax revenue legal principle, the tax neutrality principle and the tax revenue fair principle.
电子商务冲击了传统税收的法定原则、税收中性原则和税收公平原则。
参考来源 - 我国电子商务可税性分析The issue of economic double taxation on dividends results from such facts as: corporation income tax interacts with income tax paid by shareholders who hold corporation interests, and double taxation leads to the failure of taxation fairness and efficiency.
股息经济性重复课税是由于在所得税内部,公司所得税与享有公司利润的股东所支付的个人所得税相互作用而产生的,重复课税导致税收公平和效率的损失。
参考来源 - 所得税中的股息经济性重复课税问题研究·2,447,543篇论文数据,部分数据来源于NoteExpress
税收中性和税收公平的概念意味着什么?
税收公平包括两方面的内容:横向公平和纵向公平。
Two aspects are involved in fairness of the tax: horizontal fairness and vertical fairness.
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.
Equal justice, he tells us, requires equal taxation policy and he seems to be proposing a kind of consumption tax so that the rich, who consume more will have to pay their fair share.
再者,社会公平是建立在等同的税收政策上的,霍布斯还提议征收消费税,如此一来,富人就会因为消费得多,而缴纳相对公平的税收份额。
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