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税法原则是贯穿于税法全过程并对税法具有指导意义的根本性准则。税法原则的确定对于税收立法和税收执法均具有重要的意义。对税法原则的研究一般是停留在税法的共性原则上,缺乏对具体税种法原则的概括性论述。文章在税收原则的基础上,结合我国企业所得税法的实践,对企业所得税法的基本原则进行概括,并进一步揭示我国企业所得税法的价值功能。
The tax law principle is the fundamental principle that runs through the whole process of tax law and has the guiding significance to the tax law. The definition of the tax law is of great significance to tax legislation and tax law enforcement. The study of the tax law principle generally stays in the common principle of the tax law, lacks the general discussion of the specific tax law principle. Based on the principle of taxation and combined with the practice of the enterprise income tax law in our country, the article summarizes the basic principles of the enterprise income tax law and further reveals the value function of the enterprise income tax law in our country.