利益均衡 利益權衡 量能課稅原則 類型化規定 信賴保護 遺產稅抵繳 法律漏洞補充 課稅事實認定 公平與效率 稽徵經濟效率原則 稅捐規避 國際間關係企業不合常規交易 過罰均衡原則 漏稅罰 所漏稅額之認定 舉證責任之分配 暫時權利保護 行政執行 中庸之道 Interest balance Interest weighing The principle of taxation according to capacity Categorization rules Protection of reliance interest Inheritance tax compensation Legal vacancy filling Taxation factual identification Fairness and efficiency The principle of economical efficiency of taxation Tax evasion Abnormal trade among international enterprises The principle of offense-penalty balance Tax evasion penalty Identification of the amount of evaded tax The distribution of the burden of proof Temporary rights protection Administrative enforcement Middle way