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1 税收应以公平为本公平合理是税收的基本原则和税制建设的目标。一般说来,税收公平包括普遍征税和平等征税两个方面。所谓普遍征税通常指征税遍及税收管辖权之内的所有法人和自然人。征税的普遍性也不是绝对的。国家出于政治、经济、国际交往等方面的考虑,给予某些特殊的纳税人以免税照顾,是对这一原则的灵活运用。所谓平等征税,通常指国家征税的比例或数额与纳税人的负担能力相称。就是所得多者多征,所得少者少征,无所
A tax should be fair and equitable Fair is the basic principle of taxation and tax system goals. In general, tax fairness includes both general taxation and equal taxation. The so-called universal taxation usually refers to all legal entities and natural persons taxed within the tax jurisdiction. The universality of taxation is not absolute either. The fact that the state has given some special taxpayers duty-free care for political, economic and international exchanges is a flexible application of this principle. The so-called equal taxation, usually refers to the national tax or the amount proportional to the taxpayer’s affordability. More than those who get more levy, the less the less levy, nothing