税法原则

税法原则可分为公德性原则和政策性原则。

These principles can be divided into moral principles and policies .

电子商务税法原则探析

Analysis of the Principle of Electronic Commerce Tax Law

税法原则是贯穿于税法全过程并对税法具有指导意义的根本性准则。

Tax law principles run through the entire process and serve as guiding fundamental criteria .

税法原则是指导税法的创制和实施的根本准则。

The principles of taxation law are the guidelines for making and implementing the taxation law .

税法原则的确定对于税收立法和税收执法均具有重要的意义。

Tax law principles for determining the tax legislation and tax law enforcement are of vital importance .

在商业世界中，关税切断了商业的正常运行，违反了税法原则，

A tariff which cuts us off from our proper part in the commerce of the world , violates the just principles of taxation ,

其中对于实质课税原则的合理界定以及对其在税法原则中地位的准确把握是理解实质课税原则的关键。

The key to understand material imposition principle is to define reasonably material imposition principle and grasp accurately its station in principle of tax law .

基于增值税法原则与市场经济的发展水平，我国应该选择消费型的增值税法模式。

On account of the principles of VAT and developing degree of marketing economy , China should choose the consumption mode of Value Added Tax .

对税法原则的研究一般是停留在税法的共性原则上，缺乏对具体税种法原则的概括性论述。

And the principle of tax law research generally stays in the common tax principle , the lack of broad principles to specific tax law expositions .

以税收法定主义这一世界所公认的税法原则为指导来研究我国税收立法的完善，为依法治税提供立法保障，不失为一种有意义的探索。

With legalism of tax revenue & the principle generally accepted by the whole of the world as a guide , it will be a valuable exploration to conduct our research on the perfection of the tax legislation in China .

论我国税法基本原则的确立

The Establishment of Basic Principle of Tax-Law

鉴此，深入研究税法基本原则实属必要。

Therefore , it is necessary to deeply study the basic principles of tax law .

论增值税法的原则

On Principles of VAT Law

从中国城乡税负差别看税法公平原则的失灵

On the Ineffectiveness of the Principle of Fair Taxation Through the Differences Between Urban and Rural Taxation in China

税法基本原则的确立有其客观依据，并受主观因素的影响。

The establishment of basic principle of tax-law has certain reason on objective , and affected by factor of subjective .

作为税法解释原则之一的实质课税原则，可以有力地弥补僵化理解税收法定主义给税收公平原则造成的损害。

Material imposition principle , one of principles of tax law interpretation , can remedy the deficiency of principle of legal tax .

税法基本原则应定位为税收法定原则、税收公平原则、税收效率原则。

The basic principle of tax law should be positioned to the principle of legal tax , fair tax and efficient tax .

税法基本原则是税法精神最集中的体现，是指导税法创制和实施的根本规则。

Tax basic principles embody the spirit of tax law , and they are the basic principles directing the formulation and enforcement of the law .

在这部分中，首先介绍税法公平原则理论的发展，作为下文对税法公平原则展开进一步研究的逻辑起点。

Among this part , introduce the development of the equity principle theory of tax law at first , and thereby to establish the logic start for further discussion .

论文首先阐述了以税收法定主义、税收公平与量能负担原则为主的税法基本原则，以及国外有关农民从事农业职业的税收制度设计、税收优惠和财政支农措施等惠农税收法律实践；

First , the paper expounds basic tax principles featuring tax-legalism , taxation fairness and the principle of taxation on capability ; in this part the paper refers to some legal practices in foreign countries concerning building tax system for farmers , conducting favorable measures and financing farmers .

论WTO背景下我国税法改革基本原则的确立

On the Establishment of Basic Principles Concerning Chinese Taxation Law Reform in the Context of WTO

税法可持续发展原则刍议

Research on the Principle of Sustainable Development of Tax Law

税收法定原则是现代税法的首要原则，与刑法上的罪刑法定原则有着相同的法理。

The principle of legislative taxation is the most important principle for modern tax law .

税收法定原则是税法的基本原则，是税收立宪的根本标志。

Tax principle of legality is the fundamental principle and the ultimate sign of tax constitutionalism .

论我国企业所得税法税收公平原则之实现

On the Realization of the Just Taxation Principle in the Corporate Income Tax Law of China

中国税法可持续发展原则探究

Research on the Principle of Sustainable Development of Tax Law of the People 's Republic of China

税收中性原则是国际税法的基本原则之一，有效地实施国际税收情报交换有利于维护税收中性原则。

The principle of tax neutrality is one of the fundamental rules of the international tax law .

税收公平原则是税法的基本原则，也是税制改革和建设的目标之一。

Tax fairness is a fundamental principle of tax laws , also one of the goals in tax reform and construction .

税收法定作为税法的最高原则己为世界上大多数国家明确写入宪法。

Revenue legal principle , as the highest principle of the tax law , has been clearly put into the constitution by most countries .

对税收法定原则的考察可知，作为现代税法的最高原则，税收法定原则蕴含着十分丰富的实质内容。

Review of the principle of rule by tax law indicates that , as supreme principle of modern tax law , it contains rich substance .