这一制度的引进,在我国税法上进一步明确了税收的公法之债的属性,具有重大的理论价值。
The introduction of this rule further clarifies the debt in public law meaning attribute of tax and plays an important role in theory.
法律与制度应反映和实现一定社会阶段的公平价值观念,尤其是被誉为分割财富利器的个人所得税法更是如此。
The law and system should reflect and realize the fair values of certain social stage, Especially the individual income tax law which is praised as a sharp weapon to cut apart the wealth.
缘于税法原则在税法中的重要地位,对其所为之研究则具有极强的理论意义和现实价值。
Because of tax law principle status among tax law, research have strong theory meaning and realistic value extremely for it to its.
因此,对追求价值最大化的现代企业来说,在税法许可下,利用税法赋予的税收优惠或选择机会,实现纳税最优化,是企业税收筹划的重心所在。
Hence, to modern enterprises pursuing the maximum value, the focus of enterprise tax planning is to achieve the best taxation by taking tax preference or choices prescribed in taxation laws.
税法公平价值的核心应是税法的本质公平,而目前我国对于纳税人权利保护的缺失是造成税法本质公平未能充分实现的重要原因。
The core of equality value of tax law should be the nature of equality. But, at present, equality nature of tax law can not be fully realized due to the lack of taxpayer 's right protection.
论文以2002年在上海五四农场稻田生态系统田间实验为基础,运用造林成本法、碳税法和工业制氧法对稻田生态系统气体调节功能及其价值进行研究。
In this study, we examined the gas regulation services supported by rice paddy ecosystems, based on the results of field experiments in Wusi Farm of Shanghai in 2002.
反补贴税法特别关注是否给予补贴,如果有,还有它的价值。
The countervailing duty law focuses exclusively on whether or not a subsidy has been given, and if so, its value.
反补贴税法特别关注是否给予补贴,如果有,还有它的价值。
The countervailing duty law focuses exclusively on whether or not a subsidy has been given, and if so, its value.
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