The Research On Erterprise Income Tax Preferential Treatment In Our Country After Joining In WTO

This paper explores the issues on the reform of enterprise income tax preferential treatment in China under the shock of WTO rules. The rationality and positive effects, as well as disadvantages of existing enterprise income tax preferential treatment are examined. The purpose is to investigate how to reform enterprise income tax preferential treatment, facing the evolution of "game rules" and social and economic environment after joining in WTO.There are six sections:Section 1 introduces the research background, motivation, purpose, methodology, and contribution of this project. Relevant literature is reviewed in this section.Section 2 discusses the rationality of enterprise income tax preferential treatment together with the situation and theoretical basis of enterprise income tax preferential treatment in our country.Based on two typical cases, section 3 analyzes the positive effects and importance of enterprise income tax preferential treatment.Section 4 is about the shock caused by WTO rules on enterprise income tax preferential treatment in China and the problems of existing enterprise income tax preferential treatment.In section 5, detailed measures of the reform of enterprise income tax preferential treatment are suggested.Section 6 summarizes the conclusions and results of this paper, hi addition, the suggestion for the reform and implications for further research are presented.