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Research on the Improvement of the Enterprise Income Tax Law with the Perspective of Tax Equality

Author: LvBangLi
Tutor: DiJiGuang
School: China University of Political Science
Course: Economic Law
Keywords: Tax Equity Enterprise Income Tax Law Reform Improvement
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 61
Quote: 0
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Abstract


The principle of tax equality, which originates from the principle of law equality, is one of the main principles of tax law. The aim of the principle of tax equality is to realize the purpose of tax law: of the people and for the people. After the reform of enterprise income tax law, the principle of tax equality has been fatherly carried out. Especially the merger of the two taxes realizes the equality between foreign capital enterprises and domestic enterprise. The measure is good for establishing a fairer environment for market competition. However, the enterprise income tax law should be improved to carry out the principle of tax equality fatherly. With the purpose above, this dissertation researches the principle of tax equality in enterprise income tax law as following parts: the first part is brief introduction. This part introduces the backgrounds, main content and research means to clear the main topic of this dissertation. The second part is the values and functions of the principle of tax equality in enterprise. This part maintains that the principle of tax equality in enterprise has values of liberty, equality and justice. The third part is the reform of the enterprise income tax law with the perspective of he principle of tax equality. This part holds the view that the reform is in accordance with holds the principle of tax equality; however the law and some related policies should be reformed fatherly. The fourth part is some suggestion for fatherly reform of the enterprise income tax law. This part put forwards some suggestions such as straighten out tax preferential measures; reform the legal system of taxpayers; coordinate the relationships between local governments in tax competition and perfect the legal system of taxation management.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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