不同的学者对于租税应如何课征,有不同的看法:亚当斯密(Adam Smith)的古典自由经济学派四大课税原则 1.公平原则(按国民经济能力课税) 2.确定原则(时间、地点、方式)3.便利原则(纳税手续)4.经济原则(最小稽征费用原则)
第二章是量能课税原则与遗产征税的理论基础。
The second chapter is mainly about principle of ability to pay and theory basis of inheritance taxation.
预约定价在法律上的优越性:主要是体现了税收法定主义与实质课税原则的融合。
Further, the advantage of Advance Pricing Agreement under the legal circumstance is mainly that it reflects the integration of statutory taxation and actual taxation principle.
避税的法律现制包括立法规制与通过法律解释的规制,其共同的工具是实质课税原则。
Tax-avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things.
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