税收社会政策原则
税收社会政策原则-
第三、四、五、六章，用大量的篇幅论述税收法定原则、税收公平原则、社会政策原则、税收效率原则对完善个人所得税法的具体指导作用。
And the third , fourth , fifth and sixth chapters constituting the last part , discuss respectively the guiding effects of the tax legal principles , the tax impartial principles , the social policy principles and the tax efficiency principles on the personal income tax law perfection .