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Enterprise Income Tax Law of china

Author: LuoFang
Tutor: CongZhongXiao
School: Jilin University
Course: Economic Law
Keywords: CIT Standard tax deduction Special Tax Adjustment Measures
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 782
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Abstract


CIT refers to the production and operation of enterprises to obtain income and other income as a tax levied by the tax. CIT after two hundred years of history development, has gradually become the world's developed countries, the main taxes, which in the modern tax system plays an important role: it is the countries to participate in distribution of corporate profits, encourage enterprises to reproduce, creating a market economy under the conditions of orderly, fair and competitive environment an important means; national macro-control is an important economic lever; also an important source of state revenue. China's new Enterprise Income Tax Law is summed up in the old experience in the implementation of the corporate income tax system, based on the transformation of social structure in our country's macro backdrop has experienced a long history of exploration, several reforms and amendments, including the Foreign Enterprise Income Tax Law of the final gradually built up on the basis of. 1, granted in January 2008 implementation of the EIT Law, the realization of the imputation tax on corporate income taxpayers, the statutory rate, the standard tax deduction and tax incentives were unified. The implementation of the new tax law, fair competition environment for Chinese enterprises to build, strengthen the international competitiveness of enterprises, improve the tax system, the tax equity maintenance, the tax system with international standards, the development of a market economy has played a positive role. However, in the new enterprise income tax law for affirmative action, but also must be noted that the new enterprise income tax law, there are still many flaws and shortcomings. Therefore, this paper empirical analysis, from the perspective of comparative analysis, review of Enterprise Income Tax Law in the course of development, based on the combination of the new Enterprise Income Tax Law of the progressive reform measures to improve tax fairness order and enhance enterprise income tax law may operability pursuit of value for China's new Enterprise Income Tax Law of the existence of defects and deficiencies, of which briefly discusses several important aspects, and its improvement measures slightly Chen Opinion. The first part of this article, the corporate income tax system for our brief history review and summarize, grasp the evolution of the process of corporate income tax system. Because of corporate income tax system is the establishment and improvement of social transformation in our country's macro backdrop, along with the socialist market economic system from scratch, from initial exploration to the final establishment of the development process to grow up, its historical context is the same strain The. So, for our corporate income tax system development process of interactive Rhythm and summarize the history and help us to develop a vision, to properly examine the advantages and shortcomings of existing systems and forward-looking corporate income tax system and the whole future of the legal system Trend: This section mainly involve: Before the reform of the corporate income tax system: the corporate income tax system of differentiated building; inside FEIT were unified; Enterprise Income Tax unity. The second part of this article discusses the reform of China's new Enterprise Income Tax Law of main content. Statements of fact and value evaluation involves two aspects. That is for the new Enterprise Income Tax Law main elements of reform, its practical significance to be explained. New Corporate Income Tax Law is not sufficient to deal with the tax system in the original new socio-economic life of the current case of need, a historical perspective and practical dimensions of China's market economic life of the new situation, new content made positive response. The third part of this paper combined with our new Enterprise Income Tax Law of the status and implementation of legislation, mainly on China's corporate income tax system defects and deficiencies deployment instructions. Includes the following main areas: remote branch tax collection problem, the issue of clarifying the standard tax deduction, tax incentives and special tax fairness norms adjustment measures. The fourth part is the corporate income tax system, improve our basic ideas. For the third part of the question, combined with the actual situation in the promotion of tax fairness and tax operability of the premise, give some advice for these problems and perspectives. This part of the main contents of unincorporated branches of administration involving offsite strengthen relationships, policies and regulations on tax deductions and tax incentives more specific further improvement.

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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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