| 试论企业所得税的立法原则 |
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| 引用本文： | 胡巍.试论企业所得税的立法原则[J].新乡师范高等专科学校学报,2006,20(6):18-20. |
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| 作者姓名： | 胡巍 |
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| 作者单位： | 河南大学,法文化研究所,河南,开封,475001 |
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| 基金项目： | 河南省教育厅人文社会科学基金 |
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| 摘 要： | 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。
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| 关 键 词： | 税法原则 企业所得税法 立法原则 |
| 文章编号： | 1008-7613（2006）06-0018-03 |
| 收稿时间： | 2006-05-12 |
| 修稿时间： | 2006年5月12日 |
Enterprise Income Tax Legislation in Principle |
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| HU wei.Enterprise Income Tax Legislation in Principle[J].Journal of Xinxiang Teachers College,2006,20(6):18-20. |
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| Authors: | HU wei |
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| Abstract: | Tax law principles run through the entire process and serve as guiding fundamental criteria. Tax law principles for determining the tax legislation and tax law enforcement are of vital importance. And the principle of tax law research generally stays in the common tax principle, the lack of broad principles to specific tax law expositions. The proposed tax on the basis of the principle of our enterprise income tax law practice, the enterprise income tax law to the basic principles of encapsulation further revealed the value of our enterprise income tax law functions. |
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| Keywords: | tax principles the Enterprise Income Tax Law legislation principle |
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