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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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。

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The principle of tax equity shows that all those who have the ability to pay taxes should take the responsibility.

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。

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