Finally, the authours put forward some other proposals to protect taxation, such as individual responsibility system and the system of remuneration for active taxpayer, etc.
最后,给出了包括设计纳税人主动纳税的激励相容机制、税务人员采用个人负责制以及采用税收倒推制等在内的具体政策建议。
Based on the individual responsibility determined with bipartite punishment system, American leniency policy applies to both companies and individuals.
以双罚制确立的个人责任为基础,美国的宽恕政策不仅适用于公司,而且同样适用于个人。
However, we must at the same time establish a system of division of Labour with individual responsibility.
但是,同时必须把分工负责的制度建立起来。
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