时间:2022-04-17 18:55:25
〔美国〕(电台,电视台为辩论双方提供同等机会的)公平经营原则。
fairness: n. 1.晴朗。 2.公平。 3.〔诗、古〕美丽,洁白。 ...
doctrine: n. 1.(宗教、政治方面的)教旨,教条;教义;原则;主 ...
The Fairness Doctrine was a policy of the United States Federal Communications Commission (FCC), introduced in 1949, that required the holders of broadcast licenses to both present controversial issues of public importance and to do so in a manner that was, in the Commission's view, honest, equitable and balanced. The FCC decided to eliminate the Doctrine in 1987, and in August 2011 the FCC formally removed the language that implemented the Doctrine.
By now , the tax - revenue equality principle and taxation fairness doctrine based on " contract spirit and equality principle " require the position of all the subjects of taxation - law system - the country , tax bureau and taxpayer , are equal of law too , thus the article make a tentative study of the equal value which conceiving in taxation law system
推至现代,建立在“契约精神和平等原则”基础上的税收平等原则和税收公平主义则要求税收法律关系的全部主体一一国家、征税机关和纳税主体,考察其彼此之间的平等和公平关系。基于此,本文对税收法律关系中所蕴涵的平等价值作了初步探讨。