| 新《企业所得税法》和谐理念的解读 |
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| 引用本文： | 黄庆.新《企业所得税法》和谐理念的解读[J].新疆财经,2007(6):52-54. |
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| 作者姓名： | 黄庆 |
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| 作者单位： | 新疆水利水电工程建设监理中心,乌鲁木齐,830000 |
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| 摘 要： | 十届全国人大五次会议审议通过的《中华人民共和国企业所得税法》将于2008年1月1日起施行,这是我国税收制度的一项重大改革。本文结合新税法的相关条款,具体分析并解读新税法中的和谐理念以对我国社会主义市场经济结构进行调整和规范。
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| 关 键 词： | 新《企业所得税法》 和谐理念 调整和规范 |
| 文章编号： | 1007-8576（2007）06-0052-03 |
| 收稿时间： | 2007-07-15 |
| 修稿时间： | 2007年7月15日 |
Interpretation of New Corporate Income Tax under the Concept of Harmonious Society |
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| Huang Qing.Interpretation of New Corporate Income Tax under the Concept of Harmonious Society[J].Finance & Economics of Xinjiang,2007(6):52-54. |
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| Authors: | Huang Qing |
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| Abstract: | The Fifth Session of the Tenth National People's Congress has discussed and passed the Corporate Income Tax Act in People's Republic of China,which shall come into effect from 1 January,2008.It is an important revolution of tax system in China.With the clauses of new Corporate Income Tax,the paper interprets the adjustment and regulation to the structure in the socialist market economy under the concept of harmonious society in the new tax law. |
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| Keywords: | New Corporate Income Tax Concept of Harmonious Society Adjustment and Regulation |
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