A Study Of Unify Two Kinds Of Enterprise Income Tax Systems In China

China practices the different income tax laws to the domestic enterprises and the overseas-funded enterprises. The tax system have already can't adapt a current situation development. Theoretically, there are several weaknesses in this tax system, such as the lawmaking layer, authority shortage and so on. On the fulfillment, this tax system results in disadvantage for the Chinese enterprise in participates an international competition, the false foreign capital overflow etc..In order to change this condition, the income tax system should be reformed. Unify those two kinds of income tax laws into the one.Push forward the reform has to be considered exterior factor. The beneficial condition of the'two taxes merger'reform include Following of facts: the reform will not influence to usher in foreign capital quantity; the accumulation of the national financial power in recent years has established a solid foundation for the reform and so on. On the other hand, we have to also face a disadvantageous exterior condition. Such as obstruction of brought by'vested interest group'and the'path dependence'etc..Push forward the reform should follow it's inside logic. with For foundation, follow the principle s follows of vast of the tax basement, low tax rate, few of special discount, strict Collection. Define the taxpayer accurately, unify the tax basement and tax rate, and establish reasonable special discount policy. In for the result of the reform, the policy should be should made as soon as possible, carried out as early as possible.