... ability to pay 支付能力,偿付能力,纳税能力 ability to pay taxation 纳税能力 ability-to-pay principal of taxation 税收量能负担原则 ...
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ability-to-pay principle of taxation [税收] 负税能力原则 ; [税收] 纳税的支付能力原则
ability-to-pay principal of taxation 税收量能负担原则
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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 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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