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减税免税是国家为了实行某种政策,并达到一定的经济目的而给某些纳税人和征税对象一种鼓励和照顾的特殊政策,它是税法原则性和灵活性相结合的体现,也是对特殊情况实行特殊调节的一种手段。在日益活跃的商品经济社会里,既要使作为分配范畴的税收适应商品经济发展的客观要求,又要保持税法的严肃性,减税免税的运用就起着重要的作用。
Tax exemption and tax relief is a special policy that the state encourages and takes care of for some taxpayers and taxpayers in order to implement certain policies and achieve certain economic goals. It is also a reflection of the principle of tax law combined with flexibility and also A special adjustment of the special circumstances of a means. In the increasingly active commodity economy society, it is necessary to adapt the tax as the category of distribution to the objective requirements of the development of the commodity economy, and to maintain the seriousness of the tax law and tax exemption and tax relief.