equality of taxation

英 [iˈkwɒləti ɒv tækˈseɪʃn]

美 [iˈkwɑːləti əv tækˈseɪʃn]

纳税平等

Equality of opportunity is understood to be one of the bedrock principles supporting the taxation of inheritance.
机会的均等，被认为是支持遗产税的基本原则之一。
Legal equality of the commercial subjects from the constitutional right may reasonably retard the harm of taxation imparity.
来源于宪法性权利的商主体平等权可以构成对税收不平等危害的合理阻却。
In practice, imparity of taxation frequently does harm to legal equality among Chinese commercial subjects because of the ambiguity of the circumscription between private right and public power, influence of traditional taxation theory of State standard, and indifferent notion of statutory taxation.
在实践中，我国商主体之间的平等地位常常会受到来自税收不平等的危害，原因在于商法领域公私权力的泾渭不明、国家本位的传统税收理论的影响和税收法定观念的淡漠。
On the basis of Tax Optimization, the article proposes some suggestions to perfect the law from aspects of equality of legislation, moderate burden of tax, substantial taxation, complying with the principle of imposition relevant to capacity.
本文拟以量能课税原则为指导，在税制优化的基础上，从立法平等、税负适中和实质课税等角度对新税法进行审视，并提出完善的建议。