It is not fair or equitable to other recipients of fee income to give a special tax break to certain kinds of fees and not to others.
酬金收入的一些种类享受特殊的减税优惠,而另一些酬金收入却享受不到这样的优惠,这样既不公平也不公正。
2
How E-business effects China tax system is discussed as following: shake factor of tax system, distort neutral principle, lower revenue, disobey equitable principle.
论述了电子商务对我国现行税制的影响:动摇了税制要素,影响了中性原则,降低了效率违背了公平原则。
3
Being relative to individual contributory system, family contributory system of individual income tax is more equitable and efficient on the tax design.