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财税英语翻译。

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解决时间 2021-02-25 15:45
  • 提问者网友:人生佛魔见
  • 2021-02-25 11:43
unlike ability to pay,the benefit principle links the tax obligation to the value of the services received in exchange.
Adam Smith argued that a proportional income tax is ,in fact, a sort of benefit tax,because the tax payment would be "..proportional to the revenue enjoyed under the protection of the state."
The state's social,legal,and economic framework makes it possible to earn and keep one's income, and the value of those services can be assumed to be proportional to that income.
The same argument has been made for the property tax as a benefit tax.
Most local services (except for education) are fairly directly related to property.
Police protection, fire protection, roads, streetlights, and garbage pickup are the most obvious examples.
A case could be made that the value of those services to property rises with the value of the property being served or protected.
In general, however, the benefit principle is invoked for some highly specialized taxes where a clear relationship exists between the user of the taxed good or service and the user of the public service that the tax is used to finance.
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最佳答案
  • 五星知识达人网友:不甚了了
  • 2021-02-25 12:26
不像支付能力,获益原则认为,赋税义务与兑换中收到的各类服务的价值有关
Adam Smith辩论说,一定比例的所得税,实际上已经是一种获益税,因为这个税是你在政府保护下享受的收益的一定比例

政府社会、法律和经济的框架使得人们可以挣钱并且持有这个收入,这些服务的价格可以被认作就收入的比例获得。
同样的道理,财产税也是一种获益税。
大部分当地的服务(除了教育)与财产直接相关
警察保护、消防保护、道路、路灯以及垃圾处理都是最明显的例子
这些对资产服务的价值应该与被服务或保护的资产的价值正比。
然而,一般来说,受益原则用于一些高度专业化的税收,这类税收中,当被征税的商品或服务的使用者和税务支持的公共服务的使用者这两者之间有明确的关系
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