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《企业所得税法》的实施,是我国税收制度的一项重大变革,是适应我国社会主义市场经济发展新阶段的一项制度创新。该法的制定与实施遵循WTO体制的基本原则,维护国家税收管辖权,标志着我国税收立法技术走向成熟规范。
The implementation of the “Enterprise Income Tax Law” is a major change in China’s tax system and an institutional innovation that is adapted to the new stage of the development of China’s socialist market economy. The formulation and implementation of the law follow the basic principles of the WTO system and safeguard the jurisdiction of the state tax revenue, marking the maturity of China’s tax legislation and technology.