税收量能负担原则
税收量能负担原则-
论文首先阐述了以税收法定主义、税收公平与量能负担原则为主的税法基本原则，以及国外有关农民从事农业职业的税收制度设计、税收优惠和财政支农措施等惠农税收法律实践；
First , the paper expounds basic tax principles featuring tax-legalism , taxation fairness and the principle of taxation on capability ; in this part the paper refers to some legal practices in foreign countries concerning building tax system for farmers , conducting favorable measures and financing farmers .