On The Reform Of Enterprise Income Tax System Of Our Country After Joining WTO

To join the WTO not only exerts a great influence on the economic development of our country, but also the legislation and enforcing the law request with higher proposition for our country. According to rules of the WTO, it is very an important and urgent task to perfect the income tax system of enterprise of our country. At present, academic study on the tax system of enterprise is not systematic and deep enough. For this reason, the article chooses this subject to launch probing into.The article follows the following style structure to prove into on the whole. The first part is the foreword and the focal point lies in drawing the subject that the article want to probe into. The second part is the text, which is divided into four chapters altogether. Chapter one explains the principle of national treatment briefly and points out the conflicts between the current enterprise income tax of our country and this principle. And it is regarded as the basic reason for the reform on enterprise income tax law that the investment environment for the foreign-investment enterprise is much better than that of domestic-investment enterprise due to the implementation of the principle of national treatment. Chapter two explains the rules on subsidy and countervailing measures in brief and points out the conflict between current enterprise income tax law and the regular. Chapter three explains the transparency principle in brief and points out the conflictsbetween current enterprise income tax system and the regular. Chapter four, which is based on the discussion of three chapter above, proposes the suggestion to perfect the income tax system of enterprise of our country: Make unified enterprise income tax law and raise the transparency in legislating and enforcing the law. The third part of article summarizes and looks into the distance the full text in order to conclude the speech.