The Research On The Comparision Of The Enterprise Taxation And The Law System Between China And U.S.A

Nowadays, the development of economy is the world' s main melody. In these years, with the high-speed development of world's economy especially the deveplopment of the technology of information, the international circulation of merchandise, service and capital becomes more and more lively, which also brings higher request to the perfection of tax system. In the situation of gradual economic internationalization and globalization, our economy is unavoidable from the developing trend in the world's economy. Adapted to the reformational trend of international tax system, our tax system has been reformed and obtained certain success. But compared to the rules of WTO, some imperfection still exists , especially for our current system of income tax for corporations. Therefore, in order to completely adapt as soon as possible to the requirement of new situation of economic globalization and trade liberation and connect with international conventions in possibly short time, it's necessary to understand and acquaint with WTO's basic rules, and earnestly inspect laws and regulations of our current Corporate Income Tax, modifying and adjusting the tax policies that failed to match the WTO rules.This thesis compared the law system of corporate income tax in China and the United States,and found the differences in Legal Subject .Legal Object, Taxable Income ,Tax Rate , Levy Management, Lawmaking Principles and System of Corporate Income Tax Law between the United States and China. Then through the differences , the author found out many things needed to perfect, and on the consideration of our country 's situation , put forward some simple suggestions on the perfection of Legal Subject, Tax Rate, Favored Policy and System of Levy Management in our Corporate Income Tax Law .