principle of ability to pay的意思|示意

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。

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。

The principle of tax equity shows that all those who have the ability to pay taxes should take the responsibility.

税收公平原则体现在一切具有纳税能力的人均应承担纳税义务，处于同等经济状况的人应纳同等税负。

Ac-cording to the principle of pay ability, the peasants'burden is not only much more, but also regressive;

从支付能力原则来看，当前的农民负担不但超过了其自身的承受能力，而且还具有累退性；