| 1. | The tax revenue principles under constitutionalism
宪政视角下的税收原则 |
| 2. | To persist in the tax principle and innovate our individual income tax
坚持税收原则改革我国个人所得税 |
| 3. | On the application of taxation principles in rural reform of taxes and fees
论农村税费改革中的税收原则运用 |
| 4. | The first part elaborates the challenges posed to taxation principles by electronic commerce
首先阐述了电子商务对税收原则造成的挑战。 |
| 5. | Define the electronic commerce tax principle of our country , and tighten up the electronic commerce tax administration
确定我国电子商务的税收原则，并加强对电子商务的税务管理。 |
| 6. | First , it expounds the incipient knowledge of optimal taxation , which is mainly embodied in the development of tax principles
首先阐述了西方早期对税制优化的认识，即主要体现在税收原则的发展演变。 |
| 7. | After researching on the tax principles , the dissertation concludes that incipient western theory of optimal taxation focused on justice and efficiency
通过对税收原则的研究，得出西方关于税制优化问题的研究都是围绕着公平与效率展开的。 |
| 8. | The second section , based on the conceptions and implications of taxation , tax system factor , tax classification , tax principle and tax system structure , the author stated the basic theories of taxation
第二部分：介绍了税收、税制要素、税收分类、税收原则、税制结构的概念和内涵，论述了税收的基本理论。 |
| 9. | Traditional tax principle and levy and management have been challenged by electronic commerce . for the taxation problem that electronic commerce produce , many nations and regional organizations put forward each countermeasure
电子商务对传统税收原则、税务管理提出了挑战，针对电子商务所带来的税收问题，许多国家和区域性组织提出了各自的对策。 |
| 10. | As a new kind of trade mode , although electronic commerce is essentially same as the traditional trade mode , the current taxation principles lacks the legal basis on which tax was paid . hence , it is sure to influence the implementation of the present taxation principles
电子商务作为一种新的贸易形式，虽然在质的方面与传统的贸易形式没有什么区别，但现行的税收原则却没有对其征税的合法依据，因此，它必然对现行税收原则的实行产生影响。 |
