New Enterprise Income Tax Law In View Of Law And Economics

The development of the new interdisciplinary, Law and Economics, provides a new perspective and ideas for the research on Law, the paper mainly from the Law and Economics'view to see our new promulgated Enterprise Income Tax Law, in order to use the Law and Economics'theories to give China's new enterprise income tax law comprehensive and positive evaluation.This paper, crossing two disciplines of Economics and Law, taking the enterprise income tax law as the object of study, besides the utilization of traditional Law and Economics'methodological individualism, drive analysis and game theory analysis methods, also using value measurement and analysis normative analysis, comparative analysis, historical analysis and so on, has given more in-depth explanation to the enterprise income tax law.In the legal market, main body of the market is the rational economic man, everyone pursues the personal interest maximization, weighs the benefit and to game, equilibrium and"efficiency &justice"is the core measurement standards, the supply and demand and the cost-benefit analysis is the basic analysis tools. The main content of the paper was precisely from this foundation point, from the supplies and the demand angle, proved new enterprise income tax law was in line with supply-demand balance; Based on this, from the cost-benefit view to weigh the new tax law, although the promulgation of the new tax law had spent massive costs, and there also existed the opportunity cost, and our country will spend more costs on executer and judicial,, but it has huge benefit which is difficult monetizing and immeasurable to the enterprise, the country, the whole society, there is no doubt that the new tax law conform to the benefit maximization in the arrangements for the allocation of resources. the new enterprise income tax law has considered all relevant benefit, achieved a relatively balanced the interests of all parties in the allocation of resources, at the same time, it has also realized the dual value objectives of fairness and efficiency, conforming to the Law and Economics'efficiency standards and also realizing the justice of law.