equality of taxation meaning in Chinese
纳税均等
纳税平等
Examples
- At last , based on the basic theory of equality between the rights and obligations , the writer discusses the character , essence and sense of equality of taxation law relations under market - oriented economy , and explores from the two aspects of system construction and idea cultivation , and walks out of the area of misunderstanding of the previous idea of the two sides " rights and obligations , and sets up and perfects modern taxation law relations based on the essence and core of the spirit of contract and the principle of equality
因此笔者在此基础上提出了市场经济下的税收及税法概念的界定和对其内涵的理解，进而论述了税收法律意识的重新构筑和贯彻了公平价值和平等原则的税法原则。最后，笔者以权利义务相对等观念为理论基础，论述了市场经济下的税收法律关系的性质、本质和其平等性，从制度建设和观念培养上两方面探索，走出以往征纳双方权利义务观的误区，以“契约精神和平等原则”为本质和核心，构建和完善现代的税收法律关系。