摘要
《中华人民共和国所得税法》(文中简称新税法)不仅在形式上实现了法律的统一和税收法定原则,更在实质上实现了制度创新,凸显了构建和谐社会的理念。和谐社会是中国特色社会主义建设的本质属性,新税法作为调整国家和纳税人利益的主要法律规范,其发展方向将会推动构建和谐社会的进程。
Enterprise Income Tax law of People＇s Republic of China （New EIT Law） not only realizes the unification of laws and taxation law principle but also realizes institutional innovation in its essence and embodies the idea of harmonious society construction. Harmonious society is the essential attribute of harmonious socialism construction with Chinese characteristics, and new taxation law, as a standard law to regulate the interests between a nation and a taxpayer, promotes the progress of harmonious society construction.
出处
《重庆工商大学学报（社会科学版）》
2008年第1期28-31,共4页
Journal of Chongqing Technology and Business University：Social Science Edition
关键词
新企业所得税法
“两税”合并
公平税负
和谐社会
New Enterprise Income Tax Law
of two taxes
fair taxation harmonious society
unification
