负税能力
fù shuì nénɡ lì
- 名ability to pay;ability of bearing taxation
负税能力-
负税能力原则；纳税的支付能力原则；课税的支付能力原则关税作为保护手段原则
Ability-to-pay principle of taxation rule of customs duties as means of protection
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有能力偿还到期的债务。负税能力原则；纳税的支付能力原则；课税的支付能力原则
The ability to meet maturing obligations as they come due . ability-to-pay principle of taxation
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现行的分类所得课税制虽然在征收上和稽查方面具有相对的优势，却由于不能全面按照纳税人的负税能力课税而公平性较差。
The classification of the existing income tax system while the collection of courses and auditing with comparative advantage , but can not fully in accordance with the taxpayers as a result of the negative tax capacity of poor and fair taxation .