效率商品税理论展示的是，如何在超额负担最小时，课征到既定的税收收入。
Efficient commodity tax theory shows how to raise a given amount of revenue with a minimum of excess burden.
预扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。
A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.
遗产税是对公民死亡时遗留的财产课征的税收。
Estate Duty is a revenue in which estate leaved behind after the citizen's death.
是指根据纳税者的支付能力来决定对其课征税收多少的原则。
A principle of taxation in which taxes are based on the income or resource-ownership ability of people to pay the tax.
盐课在清代的赋税收入中占有重要地位，盐课征收历来是学者们研究的一个焦点问题。
Salt taxation plays a so important role in the taxation in the Qing Dynasty that salt taxation levying is focus problem studied by all scholars.
扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。
A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.
扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。
A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.
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