1) impartial taxation
公平课税
2) impartiality of taxation
课税的公平性
3) taxation equality
平等课税
1.
Whether a tax system is reasonable and equal is determined by taxation equality,tax equity and high level tax efficiency.
一个税收体制公正合理性的基础是平等课税、公平税负、效能化税收的真正体现。
4) averaging taxation
平均课税
5) taxation fairness
税收公平
1.
The principles that show the constitutional essence of taxation law rules are the ones of taxation fairness and lawful determination of taxation.
宪政意义上税收的价值取向是捐税正义,能够体现捐税正义宪政精神的税法原则是税收公平原则和税收法定原则。
6) Fair tax burden
公平税负
1.
Due to the running personal income tax is implemented as itemized collection,itemized deduction and itemized certainty tax rate,it is really hard to reflect the principle of the fair tax burden: No scientific way of collection and low level of the administration make it hard to develop the macroeconomic coordination of the Personal Income Tax.
现行的个人所得税实行分项征收 ,分项扣除 ,分项确定税率 ,很难体现公平税负的原则 ;计征方法不科学 ,征管水平落后 ,很难发挥个人所得税的宏观调控功能。
2.
Realizing the fair tax burden is not only beneficial to promoting our opening to the foreign countries but also beneficial to strengthening the effective management during collecting tax and preventing the loss of the national taxation.
实现公平税负 ,不仅有利于促进中国的对外开放 ,实现企业之间的公平竞争 ,还有利于加强税款征收中的有效监管 ,防止国家税款流失。
补充资料：公平
处理事情合情合理，不偏袒哪一方面：～合理ㄧ～交易ㄧ裁判～。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条