The Jurisprudence Basis And Institutional Innovation Of Income Tax Integration

Income Tax integration hasn't been a new reasearch subject in Academic community of abroad and Taiwan area of our country and much profound discussion has been devoted to it. Our theory circle has been absorbed in the unification of the Domestic Invest enterprises and Foreign Invest enterprises over a long period of time, so that touch less on Income Tax integation.For the flaws of Income Tax separation resulted from the rapidly growing of our corporation have been appearing gradually and the tide of Income Tax integration led by the worldwide tax reform, our academics began to take notice of this question and got preliminary achievements from some research. First of all, this text define the connotation of the concept of the Income Tax integration and Income Tax separation, and clean the border of the two, and then compare them in justice and efficiency. Follow on, the text present its situation and development trend in some countries and regions which practise it. Secondly, the necessity of Tax integration was proved based on the analysis of the regulations and disadvantages of Tax separation, and the rationality of Tax integration was demonstrated according to the theories of fiction juristic person and equitability of taxes. Finally, this paper analyzed the advantages of Tax integration in China at the institutional level. Thereby, it put the choice of both current and long term model that our Income Tax integration ought to use levy by half system currently, and then reach the conceive of Impution System by means of improvement of technique and the integration of related system forward in institutional innovation.