principle of taxation fairness 税收公平原则
principles of taxation fairness 税收公平原则
fairness of taxation 税收公平
The issue of economic double taxation on dividends results from such facts as: corporation income tax interacts with income tax paid by shareholders who hold corporation interests, and double taxation leads to the failure of taxation fairness and efficiency.
股息经济性重复课税是由于在所得税内部,公司所得税与享有公司利润的股东所支付的个人所得税相互作用而产生的,重复课税导致税收公平和效率的损失。
参考来源 - 所得税中的股息经济性重复课税问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Levying the real estate tax should follow the principle of efficiency and fairness, and set up the taxation scientifically and rationally.
开征物业税应遵循效率与公平原则，科学、合理地设置物业税制。
Optimal income taxation is primarily aimed at balancing fairness and efficiency, and ascertaining the level of optimal marginal tax rate under a given equity preference condition.
最优所得税主要探讨税收如何兼顾公平与效率问题，以及给定公平偏好程度下，如何确定最优边际税率水平。
The fundamental demand of revenue fairness is that the taxation is on the basis of bearing capacities. Income taxation is the fittest scale to judge bearing capacities.
税收公平的基本要求是“根据负担能力课税”，而所得税最适合作为衡量税负能力的尺度。
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