fiscal principle of taxation
税收财政原则
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税收的财政原则 [税收] finance principle of taxation
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并提出应在坚持税收中性原则、财政收入原则和公平税负原则的指导下，完善我国税收征管制度。
This paper also suggests improving the taxation and management system under the guidance of the taxation neutral principle, finance revenue principle and the fair taxation principle.
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