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论小康社会的发展观及其对我国税法的影响
引用本文:侯作前,潘爱叶.论小康社会的发展观及其对我国税法的影响[J].齐鲁学刊,2004,42(1):147-150.
作者姓名:侯作前  潘爱叶
作者单位:山东科技大学,文法学院,山东,泰安,271000
摘    要:全面建设小康社会,必须实现发展观的转变,树立全球发展观、竞争发展观、全面发展观、可持续发展观、创新发展观和平衡与不平衡相结合之发展观。为适应小康社会的新发展观,税法必须做相应改革与调整。

关 键 词:小康社会  新发展观  税法
文章编号:1001-022X(2004)01-0147-04
修稿时间:2003年3月4日

On the Outlook of Development of Comfortable Society and the Change of Chinese Tax Law
HONG Zuo-qian,PAN Ai-ye.On the Outlook of Development of Comfortable Society and the Change of Chinese Tax Law[J].Qilu Journal,2004,42(1):147-150.
Authors:HONG Zuo-qian  PAN Ai-ye
Institution:HONG Zuo-qian~1,PAN Ai-ye~2
Abstract:In order to build the comfortable society, we should change our outlook of development, and set up following outlook of development, namely global development, competition development, comprehensive development, sustainable development , creative development and the development of the unity of balance and unbalance. Therefore, Chinese tax law has to be reformed in accordance with the new outlook of development.
Keywords:comfortable society  new outlook of development  reformation of tax law
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