学习新企业所得税法共同构建和谐社会

内、外资企业所得税的统一是中国税制建设和税制改革发展过程中的重大进步,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,是对社会主义市场经济认识的一大进步,是体现“五个统筹”、促进经济社会可持续发展战略的配套措施,是中国经济制度走向成熟、规范的标志,也是运用科学发展观构建和谐社会的重要举措。

Learning the New Income Tax Law of Enterprises to Build a Harmonious Society

The unification of the income tax of enterprises with domestic and foreign investment is a great step forward in the process of China's tax reform and tax system construction,a system innovation suited to the new phase of China's socialist market economy,a major progress of the recognition of socialist market economy,supporting measures to embody the "Five Balances" and to promote the strategy of sustainable economic and social development,sign of maturity and standardization of China's economic system and important measures to build a harmonious society with the scientific development view as the guide.