| “两税”合并:以制度创新推动构建和谐社会进程 |
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| 引用本文： | 兰相洁.“两税”合并:以制度创新推动构建和谐社会进程[J].重庆工商大学学报(社会科学版),2008,25(1):28-31. |
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| 作者姓名： | 兰相洁 |
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| 作者单位： | 江华县地方税务局,湖南,江华,425500 |
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| 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.
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| 关 键 词： | 新企业所得税法 "两税"合并 公平税负 和谐社会 两税 制度创新 创新推动 构建和谐社会 construction society harmonious forward push institutional innovation taxes 方向 发展 法律规范 利益 纳税人 国家 调整 本质属性 建设 |
| 文章编号： | 1672-0598(2008)01-0028-04 |
| 修稿时间： | 2007年11月23 |
Unification of two taxes is to use institutional innovation to push forward harmonious society construction |
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| LAN Xiang-jie.Unification of two taxes is to use institutional innovation to push forward harmonious society construction[J].Journal of Chongqing Technology and Business University Social Science Edition,2008,25(1):28-31. |
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| Authors: | LAN Xiang-jie |
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| Abstract: | 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. |
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| Keywords: | New Enterprise Income Tax Law of two taxes fair taxation harmonious society unification |
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