The Idea Of Our Country's Enterprise Income Tax Preferential System After "Two Taxes Are Amalgamated"

On March 16, 2007, the fifth session of the tenth National People's Congress voted and past"the income tax law of enterprise of the People's Republic of China ". Two taxes amalgamate the tax rate, the standard of deduction before-tax and tax revenue preferential policy. We must carry on research to the old corporate income tax'revenue preferential policy, Abandon its unreasonable part not in conformity with economic development situation and goal, Absorb the rational composition among them, Combine our country's future economic development situation and goal, construct the new corporate income tax'revenue preferential policy system which is favorable to our country.This article is divided into four seals and described:Chapter one, Explained the relevant theories of tax allowance and economic growth, Introduce tax allowance and tax connection and mutual difference of expenditure at first. The conclusion drawn is: On the whole, tax allowance can fetch good facilitation to the economic growth.Chapter two, Estimated that influences the main factor of the tax revenues of our country to influence proportion to the tax revenues by analytical method of the real. Draw conclusion: On long terms, the main factor of influencing the tax revenues of our country is the economic growth, secondly it is a surplus factor (some factors not weighed accurately well including bearing outside tax allowance, tax collection and management level, some factors not weighed accurately well outside the taxes on enterprise), it is the price factor to influence a minimum one. According to specific year or a short time, the impact on tax revenues of the surplus factor may fluctuate greater, especially when the tax system carries on greater policy adjustment.Chapter three, pointed out the difference of preferential policies of tax revenue of the detailed relatively new or old corporate income tax, and pointed out the preferential policy existing problem of the tax revenue in the tax law of the old corporate income tax.Chapter four, make several basic principles that should be followed after putting forward the tax revenue preferential policy of the new tax law, Combine the tax revenue preferential clause in the new tax law, has offered the suggestion of improving tax revenue preferential clause of the new tax law. In addition, proposed the design of the preferential policy of the tax revenue in transition period.