principle of ability to pay

基本解釋

The second chapter is mainly about principle of ability to pay and theory basis of inheritance taxation.
第二章是量能課稅原則與遺產(chǎn)征稅的理論基礎(chǔ)。
Ac-cording to the principle of pay ability, the peasants'burden is not only much more, but also regressive;
從支付能力原則來(lái)看，當(dāng)前的農(nóng)民負(fù)擔(dān)不但超過(guò)了其自身的承受能力，而且還具有累退性；
The principle of tax equity shows that all those who have the ability to pay taxes should take the responsibility.
稅收公平原則體現(xiàn)在一切具有納稅能力的人均應(yīng)承擔(dān)納稅義務(wù)，處于同等經(jīng)濟(jì)狀況的人應(yīng)納同等稅負(fù)。