Corporate income tax is the amount of income (net income) levy a tax. It is revenue young family members. It is a direct tax that taxpayers and consistent with the negative tax not, in principle, be passed.Due to historical reasons, China in the 1990s began to form within the foreign-funded enterprises income tax system. The separation of the two taxes in the process of reform and opening up to attract foreign investment and promote China's economic development have played a positive role. But now, China's market will become more mature growth, and join the World Trade Organization. Foreign-funded enterprises have to seize huge Chinese market, while domestic enterprises also plunge into the tide of economic globalization actively participate in international competition among foreign-funded enterprises in the increasingly fierce competition, especially after the entry into the WTO with the arrival of the transitional period, the domestic market will not only result in foreign-funded enterprises in unfair competition , funded enterprises will be lowered products in the international market competitiveness, and China's accession to the WTO runs counter to the original intention. Therefore, the promulgation of this year, China's new "enterprise income tax law."Through a comprehensive combination of theoretical research and macro-and microeconomic analysis and the empirical analysis, and feasibility studies forecast come to the following conclusions: (1) China's implementation of the new "enterprise income tax law," the various aspects of the national economy which will have a tremendous impact. These effects are mostly positive, including a market economy, the majority-funded enterprises and foreign-funded enterprises and enhance the attractiveness of FDI;(2) At the same time, the implementation of the new law will also bring some negative impact, including on the part of foreign-funded enterprises and some financial income and other economic fields.(3) referring to the new "enterprise income tax law" on the implementation of China's economy may have started the negative impact of some of these effects is due to tax law caused by the imperfections of their own, while some is the lack of the necessary supporting measures results. Finally, according to the different circumstances of a solution, in a bid to reform the cost will be reduced to the minimum. |