ability to pay principle

The principle of tax equity shows that all those who have the ability to pay taxes should take the responsibility.

税收公平原则体现在一切具有纳税能力的人均应承担纳税义务，处于同等经济状况的人应纳同等税负。

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The ability to pay principle embodies initially the technological economic substance doctrine and the social ideal of wealth redistribution, and then embodies the requirement of tax equity.

量能课税首先是技术性的实质课税原理和财富再分配的社会理想的体现，其次才是现代税收实质公平的体现。

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Under this basis, this chapter analyze and demonstrate the legal basis of the anti-avoidance start from Ability to Pay Principle and anti-avoidance, and tax functions of nationalism and anti-avoidance respectively.

在此基础上，从量能课税原则与反避税、税收的国家主义职能与反避税入手，剖析和论证了反避税的法理基础。

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Under the nationalism functions and the Ability to Pay Principle, tax avoidance behavior should be regulated.

在量能课税原则与税收的国家主义职能下，对避税行为应予规制。

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categorize each of the following funding schemes as examples of the benefits principle or the ability-to-pay principle.

按照受益原则和支付能力原则分类下列筹资计划

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ability to pay principle: the idea that people should pay taxes in relation to their ability to pay such taxes .

有能力支付原则：是指人们应该根据自己的能力来支付税款

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