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Research on the Legislation and Reform on Enterprises Income Tax System of China

Author: LiaoJun
Tutor: ZhuCiYun
School: Tsinghua University
Course: Legal
Keywords: Corporate Income Tax Corporate income tax Legislative reform
CLC: D922.22
Type: Master's thesis
Year: 2005
Downloads: 267
Quote: 3
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Abstract


The corporate income tax, international, often known as the corporate income tax or corporate income tax, is China's main taxes, occupies an important position in our current tax system. However, China's current corporate income tax system has been unable to meet our current socio-economic development needs, and its system inherent problems have brought a lot of serious shortcomings in judicial practice to the corporate income tax in China. Currently, the biggest problem is that our current corporate income tax system, the \The huge differential treatment provisions of the two laws, in violation of international practice, but also can not adapt to the development of China's current economic situation, and the principle of tax fairness, tax efficiency principle generated a great deal of conflict. In addition, with the advance of the construction of China's reform and opening up, the socio-economic development of the socio-economic environment, compared to a decade ago has been significantly changed. Our existing corporate income tax system are associated with its external environment system coordination problem the existing enterprise income tax system has been unable to meet the needs of the development of the situation. Therefore, the reform of the corporate income tax system, advance with the times, has become a trend. In this case, the reform of China's Enterprise Income Tax Law, has important and far-reaching practical significance. This study mainly uses empirical analysis and comparison draws on research methods, and follow the existing problem analysis - to establish the principles of reform - the formulation of the reform of the basic framework of the tax system - a number of legislative details recommended \Our existing corporate income tax system text first in-depth analysis to come to this article's basic premise - China's existing corporate income tax system must be reformed to adapt to the needs of China's economic development. Then on the basis of the existing problems, the article abstract should follow the basic principles of China's reform and establish the direction of the corporate income tax system reform in China mainly include two aspects of implementing the general principles of tax law and coordination with the external environment system . Finally, the article fully learn the the prevailing legislative practice of the other national companies (corporate) income tax law, and in close connection with the characteristics of China's actual conditions, and to make the choice of the basic model of the corporate income tax system reform in China, the basic conclusions of this paper - our The reform of the corporate income tax system should be established classical system and dual-rate system in parallel the corporate income tax system, and build a general framework of the corporate income tax. Article last for the corporate income tax to build a detailed analysis of several important details and complete the specific design of the reform.

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CLC: > Political, legal > Legal > Chinese law > Finance Act > Tax Law
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