The ability to pay principle embodies initially the technological economic substance doctrine and the social ideal of wealth redistribution, and then embodies the requirement of tax equity.

  • 量能课税首先是技术性的实质课税原理和财富再分配的社会理想的体现,其次才是现代税收实质公平的体现。

  • 互联网摘选 2025-02-26 14:12:36

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