5.中性原则(Principle of Neutrality) 税收的课征应保持中性原则,除非有特殊的政策目的,否则,税收的课征以不妨碍经济的自由运作为目标。
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In modem taxation,the government should adopt the tax neutral principle to keep revenue neutral; namely,taxation should not exert extra burden other than tax itself. Revenue neutral principle is justifiable in both jurisprudence and economics.
在现代税收活动中,政府应通过中性原则使税收尽量保持中性,即税收不应给社会施加除税款以外的额外负担,税收中性原则有着经济规律上和法理上的合理性。
参考来源 - 新企业所得税法的税收中性原则应用分析·2,447,543篇论文数据,部分数据来源于NoteExpress
电中性原则不允许这样。
第二,试点不满足税收中性原则,但作为必要的经验积累,还有存在的必要性。
Secondly, the pilot project did not accord with tax neutrality. But, there was value for the pilot project, because it can obtain the experience.
在税收政策上,宜用注销法代替准备金法确认和扣除企业呆账损失,以体现税收中性原则。
On tax policy scope, to embody the neuter principle of tax, it is suggested that we use Write-off Method to recognize and deduct bad debt losses instead of Provision Method.
Charge neutrality won't allow for it.
电中性原则不允许这样。
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