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.
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.
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