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本文从七个方面评析了新企业所得税法的积极作用。认为新企业所得税法的通过,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。
This article analyzes the positive effects of the new corporate income tax law from seven aspects. He believes that the adoption of the new EIT Law is a major change in China’s tax system and an institutional innovation adapted to the new stage of the development of China’s socialist market economy.