公平课税 
impartial taxation
- 此外,我们会坚决维持我们保守而审慎的财政管理方式、低水平而明确的课税结构,以及提供公平竞争的环境。
Additionally we will resolutely maintain our conservative and prudent fiscal management style low and predictable tax structure as well as level playing field for all. - 我国必须从实际出发,在追求公平与效率的最大化目标中选择家庭课税与个人申报纳税并存的纳税单位模式。
So, a tax model of family tax along with personal tax should be chosen in seeking for the maximization goal of fairness and efficiency from the fact of our country. - 一个税收体制公正合理性的基础是平等课税、公平税负、效能化税收的真正体现。
Whether a tax system is reasonable and equal is determined by taxation equality, tax equity and high level tax efficiency.
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