The author puts forward bold proposals in light of the needs of users of accounting statements, paying attention to the cost-benefitprinciple.
从会计报表使用者的需求出发，兼顾成本效益原则，作出大胆设想。
2
The tax planning is a basic right of taxpayer, but should obeys the laws and regulations, the cost benefitprinciple etc, no challenge to tax law.
税务筹划是纳税人的一项基本权利，但应该遵循守法、成本效益等项原则，不可恶意挑战税法。
3
The benefits principle can also be used to argue that wealthy citizens should pay higher taxes than poorer ones, simply because the wealthy benefit more from public services.