这有悖于税收公平原则，削弱了内资企业的竞争能力。4。
This is contrary to the principle of fair taxation, weakened the competitiveness of domestic enterprises.
税收公平原则体现在一切具有纳税能力的人均应承担纳税义务，处于同等经济状况的人应纳同等税负。
The principle of tax equity shows that all those who have the ability to pay taxes should take the responsibility.
从公平的类型看，我国的税收公平原则无论是在指导思想还是具体制度构建上均存在不容忽视的问题。
Judged from the types of fairness, there still exist many problems concerning the fairness doctrine of tax in China exposed both in its guiding principle and its specific system.
税负公平原则作为现代税收原则之一具有重要意义。
The tax equity principle as one of the modern tax principles has a great magnificent meaning.
在税收负担公平方面导致公司与非公司企业税负的不公，也没有体现税收纵向公平原则。
In the aspects of tax burden fair, it has resulted in the unfair between companies and non-companies, does not show the vertical fair principles of revenue, either.
在税收负担公平方面导致公司与非公司企业税负的不公，也没有体现税收纵向公平原则。
In the aspects of tax burden fair, it has resulted in the unfair between companies and non-companies, does not show the vertical fair principles of revenue, either.
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