纳税能力是指纳税人缴纳和负担税款的能力。是国家设计税率和税制的重要依据之一。国家征税要兼顾财政需要和纳税人的纳税能力两方面。不考虑国家需要，片面实行轻税施“仁政”和忽视纳税人的负担能力，实行重税“竭泽而渔”的作法都不可取。衡量纳税人的纳税能力高低，是一个极为复杂的问题。由于各个税种的课税对象不尽相同，量度纳税人对于不同税种纳税能力的标准也不尽一致。
... taxable bracket 应课税组别 taxable capacity 纳税能力 Taxable Gain 应课税收益 需要付税的收入部分 ...
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... ability of paying back 偿还能力 ability to bargain 议价能力 ability to pay 纳税能力 ...
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... ability to pay 支付能力,偿付能力,纳税能力 ability to pay taxation 纳税能力 ability-to-pay principal of taxation 税收量能负担原则 ...
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能力纳税原则 Ability-to-pay principle ; ability to pay Tax Principle
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.
面对严峻的事实，银行需要进行资金重组，也许是通过纳税人，来保持还债能力。
This would in severe cases require a recapitalisation of the banks, possibly by taxpayers, to ensure that solvency is maintained.
临时的接管，救市和近几个月以来的承诺极大的考验了联邦的安全承受能力更为纳税人增加了达上万亿美元的潜在税负。
The AD hoc takeovers, bail-outs and guarantees of recent months have vastly expanded the federal safety-net and increased potential taxpayer liability by trillions of dollars.
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