Theory And Empirical Research On Reform Of Corporate Income Tax

State corporate income tax is the production and operation of enterprises and other proceeds from a tax levied, is a direct tax. Income taxpayers involved in the calculation of the various aspects of economic activity, so to promote the establishment of the taxpayer, sound accounting and management system, countries through taxation is conducive to strengthening supervision and management.China to establish a socialist market economic system, with the deepening of reform and opening up, Economic development, Improving people's lives, changes in the international environment, china is facing further rationalize the allocation of state and enterprises, establishing a modern enterprise system, strengthen macro-control and regulate income distribution, and other important economic issue, The need to constantly deepen the reform of the economic system, chese are the problems in the corporate income tax to further hasten the reform and improvement.NPC constantly changes On the basis of sound, March 16, 2007 of the Tenth National People's Congress adopted the fifth meeting"People's Republic of China Enterprise Income Tax Law"(New Enterprise Income Tax Law) Since January 1, 2008 will go into effect, The application of the existing foreign-funded enterprises"People's Republic of China foreign-invested enterprises and foreign enterprise income tax law" And the application of domestic enterprises"Interim Regulations on the People's Republic of China Enterprise Income Tax" Abolished at the same time. According to the new enterprise income tax law for national economic and social development, of the existing preferential tax policies for a comprehensive adjustment, the existing corporate income tax concessions to the region consisting mainly of patterns, to the main concession to industry, supplemented by regional preferences, take into account social progress of the new pattern of tax concessions. Tax incentives focused on the content: promoting technological innovation and scientific and technological progress, to encourage the construction of infrastructure, to encourage agricultural development and environmental protection and energy saving, support for production safety, eo promote public welfare undertakings and take care of vulnerable groups, and natural disasters, special tax breaks and other preferential policies. Given the high-tech enterprises in the national economy's special status, the new law expanded the high-tech enterprises preferential tax policies for the scope of application, whether the cancellation of its national high-tech industry development zones located within the restrictions, some countries need to focus on supporting the new field of science and technology will also be satisfied that the person high-tech enterprises to support the scope of tax incentives.In this paper, corporate income tax on the meaning and historical background were introduced, and the corporate income tax on the importance of reform. Tax reform corporate income tax from the international experience New Enterprise Income Tax Law on the characteristics of mainly on the basis of content, with case, china's enterprise income tax reform carried out in-depth analysis.Finally, according to practical work and enterprise income tax reform in theory and empirical research, on further deepening china's enterprise income tax reform put forward some suggestions.