但他们认为在一些国家存在最优税收理论要素。
But they argue that elements of the optimal tax system already exist in some countries.
税制可以用最适税收理论以外的其它标准来评价。
Tax systems may be evaluated by standards other than those of optimal tax theory.
这种立宪分析与正统的公共财政和税收理论完全不同。
This kind of constitutionalism is analyzed to be completely different from orthodox public finance and tax revenue theory.
当代西方税收理论表明：税收能够对风险投资产生重要的影响。
The modern western tax theory indicates that tax has an important effect on venture capital.
最优税收理论是近年来经济学家们比较感兴趣的研究领域之一。
In recent years Optimal Tax Theory was one of research areas economists are comparatively interest in.
主题是：财产权利、价格理论、盈亏理论、货币理论、资本理论，以及税收理论。
Topics:property rights, price theory, profir and loss, monetary theory, capitaltheory, and taxation.
最优税收理论主要包括商品税与所得税的组合理论、最优商品税、最优所得税三个方面。
Optimal tax theory mainly includes the combinatorial theory of optimal commodity tax and optimal income tax, the theory of optimal commodity tax and the theory of optimal income tax.
本文在对传统税收理论进行批判的基础上，引进西方契约论对我国纳税人权利保障进行论证。
In this paper, the traditional criticism of the theory of taxation, based on the introduction of Western Contract in China to demonstrate protection of the rights of taxpayers.
税收公平是税收理论与实践中的一个十分重要的问题，税收公平的宗旨是税收负担必须公平。
Fair tax revenue is one of the most important matters in tax theory and practice. The purpose of fair tax revenue is that the burden of tax revenue must be fair.
如何对企业合并过程中产生的所得征税，在税收理论研究和政策制定上，我国尚处于摸索阶段。
Concerning theoretical research and policy making, our country is still on the groping stage about how to levy income tax on the income derived from the process of the merger.
第二部分以国外财政税收理论的相关学说为鉴，确定我国税法与私法要素融合过程的理论依据；
The second part take the overseas financial tax revenue theory related theory as the warning, makes sure the theory basis in the course of the fusion of tax law and civil law;
目前世界上主流的各种房地产税收理论依据主要分为二大类，即公共经济学观点和房地产经济学观点。
Now in the world the main current real estate tax theories are divided into two major types, namely the public economics standpoint and the real estate economics standpoint.
随着绿色税收理论在我国的出现和应用，如何建立绿色税收法律制度，以保护和改善我国的环境，已成为我国法律界、税收理论界面临的一个重要课题。
Along with green tax revenue theories emergence in our country, how to establish the green tax revenue law system, to protect the environment of the our country, have become an important subject.
随着绿色税收理论在我国的出现和应用，如何建立绿色税收法律制度，以保护和改善我国的环境，已成为我国法律界、税收理论界面临的一个重要课题。
Along with green tax revenue theories emergence in our country, how to establish the green tax revenue law system, to protect the environment of the our country, have become an important subject.
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