Research On The Reform Of Enterprise Income Tax System Of Our Country

To reform and improve enterprise income tax is an important research projectthat draws great attention from current economic theory circles in China. Sincereform and opening up, with the continuous improvement of socialist marketeconomy, the tax system with circulating tax as the main body and income tax as thesubsidiary has taken shape initially in China. This tax system plays a positive rolein promoting the development of Chinese economy, which is undergoing changes.However, under the influence of special historical background, there still existgrave drawbacks in legislation, content, administration. With China's entry intoWTO, together with the changes in international income tax system it is becomingincreasingly urgent to improve and perfect Chinese corporate income tax system. Tofurther improve enterprise income tax system and make it adapt to Chineseconstantly deepening reform and opening up is the core issue of the thesis.