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fairness doctrine 〔美國〕(電臺,電視臺為辯論雙方提供同等機會的)公平經營...

By now , the tax - revenue equality principle and taxation fairness doctrine based on “ contract spirit and equality principle “ require the position of all the subjects of taxation - law system - the country , tax bureau and taxpayer , are equal of law too , thus the article make a tentative study of the equal value which conceiving in taxation law system 推至現代,建立在“契約精神和平等原則”基礎上的稅收平等原則和稅收公平主義則要求稅收法律關系的全部主體一一國家、征稅機關和納稅主體,考察其彼此之間的平等和公平關系。基于此,本文對稅收法律關系中所蘊涵的平等價值作了初步探討。

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By now , the tax - revenue equality principle and taxation fairness doctrine based on “ contract spirit and equality principle “ require the position of all the subjects of taxation - law system - the country , tax bureau and taxpayer , are equal of law too , thus the article make a tentative study of the equal value which conceiving in taxation law system 推至現代,建立在“契約精神和平等原則”基礎上的稅收平等原則和稅收公平主義則要求稅收法律關系的全部主體一一國家、征稅機關和納稅主體,考察其彼此之間的平等和公平關系。基于此,本文對稅收法律關系中所蘊涵的平等價值作了初步探討。