交换说
jiāo huàn shuō
- exchange theory
交换说-
利益交换说是纳税人纳税的理论依据，即社会成员因享受政府的公共服务而获得收益，所以纳税人通过缴纳税收，给予政府一定的费用补偿。
Because taxpayers get benefits from government public service , they should pay tax as compensation to government .
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受益原则的理论基础是交换说，它认为税收是一种市场交易关系，遵循市场分配原则和规则公平，因此它在收入分配上是中性的。
The theory of benefit principle is based on the theory of exchange . It believes that taxation is a relationship of market transaction , taxation follows the principles of market sharing .
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这就是我的德国交换家庭所说的赤裸人类形态的美妙之处吗？
Could this be the wonder my German family had talked about , the beauty of the unclad human form ?