subject of taxation meaning in English
课税主体
Examples
- By now , the tax - revenue equality principle and taxation fairness doctrine based on " contract spirit and equality principle " require the position of all the subjects of taxation - law system - the country , tax bureau and taxpayer , are equal of law too , thus the article make a tentative study of the equal value which conceiving in taxation law system
推至现代，建立在“契约精神和平等原则”基础上的税收平等原则和税收公平主义则要求税收法律关系的全部主体一一国家、征税机关和纳税主体，考察其彼此之间的平等和公平关系。基于此，本文对税收法律关系中所蕴涵的平等价值作了初步探讨。 - It is held by the author that the interest conflicts among different subjects of taxation constitute the key link underlying the various issues regarding foreign - related enterprise income taxation , which meanwhile present themselves in varying concrete forms such as double taxation , tax avoidance , gains or loss of market competitiveness , and etc .
作者认为，贯穿于涉外企业所得税收种种问题的一条基本线索是不同税收主体问在利益关系上的冲突。其具体表现为有关重复征税的利益冲突、有关避税的利益冲突、有关市场竞争力的利益冲突等。 - In this paper , in order to mend and perfect the basic theories of our national taxation law and improve the situation of conflict between the subjects of taxation and taxpayers in the traditional taxation law , the writer tries to employ the reasonable factors from the western theory of social contract , and takes the theory of public needs and the theory of exchanging for reference
在本文中，笔者试图以西方“社会契约论”中的合理因素，借鉴和参考“公共需要论”和“交换说” ，并比较分析了国外市场经济较为发达国家和地区的税法理论，来修正、完善我国税法的基本理论。