A principle of taxation in which taxes are based on the income or resource-ownership ability of people to pay the tax.
是指根据纳税者的支付能力来决定对其课征税收多少的原则。
The second chapter is mainly about principle of ability to pay and theory basis of inheritance taxation.
第二章是量能课税原则与遗产征税的理论基础。
The second chapter is mainly about principle of ability to pay and theory basis of inheritance taxation.
第二章是量能课税原则与遗产征税的理论基础。
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