Discussion Of Chinese Company Income Taxation Reform In The Context Of Harmonious Society

To reform and improve enterprise income tax is an important research project that draws great attention from current economic theory circles in China. With the development of China's economic system reform, economic globalization and the establishment of modem company system, companies are confronted with new challenges. The existing company income tax system can not meet the need of new situation .This paper, from the perspective of building harmonious society, takes a close and thorough look at the existing company tax system. The paper analyses the differences among tax payer, tax rate, tax base and tax preference and the side effects of them, illustrates the importance of reform of them as well. By drawing references from developed countries' income system and own tax administration practice, combining common international experiences and complying with international practice with China's actual condition, the paper finally puts forward the direction and conception of current company income taxation reform in China.