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所得税自1799年在英国创行以来,在不到200年的时间里,得到了迅速的发展,已成为现代经济生活中被人们普遍熟知的经济现实。尤其是企业(公司)所得税优惠作为国家对纳税人法定税负的减征和税收征管手段简便的给予,一直是构成所得税理论和实践的重要内容之一,正...
Since its establishment in the United Kingdom in 1799, income tax has enjoyed rapid growth in less than 200 years and has become an economic reality well-known in modern economic life. In particular, corporate income tax concessions as a simple tax relief and tax collection and management tool by the state have always been an important part of the theory and practice of income tax ...