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用法律形式规范税收优惠制度,对提高税收优惠制度的立法级次、明确税收优惠的政策取向、主要对象和主要内容与方式具有重要理论与现实意义。遏制过宽、过多和过滥所得税优惠的最有效途径是坚决贯彻与执行税收法定原则,包括立法主体法定、执法程序法定和责任追究法定;完善企业所得税优惠制度必须坚持税收制度改革“简税制、宽税基、低税率、严征管”的基本原则,创造条件逐渐由目前的“多惠制”过渡到“普惠制”。
To standardize the tax concession system by legal form has important theoretical and practical significance for raising the legislative level of tax concession system and clarifying the policy orientation, main objects, main contents and modes of tax concessions. The most effective way to curb excessive, excessive and excessive income tax concessions is to resolutely implement and implement the statutory principles of taxation, including the statutory body of the legislature, the statutory procedures for law enforcement and the statutory responsibility investigation; and the improvement of the preferential tax regime for the enterprise income tax must adhere to the reform of the tax system Tax system, a wide tax base, a low tax rate and a strict administration of taxation, “creating the conditions for gradual transition from the current” multi-benefit system “to” the GSP. "