Research On The Taxation Model's Choice Of China's Unification Of Corporate Income Tax And Personal Income Tax

Economic double taxation imposing on both corporate dividends and bonus is one of the hot topics concerned by both theoretical researchers and practical workers.Some related nations and districts use the classical system or integrated model based on traditional corporate taxation theory,Theory of Real Juristic Person and Theory of Artificial Juristic Person.With the increasing impact of income tax on economy,the defects of traditional classical system is imposing a distorted effect on economy,which attract more and more attention.More and more nations and districts are exploring their own taxation model in order to relieve or eliminate economic double taxation.The classical system which has been always used in china is transforming.Therefore,the paper firstly affirms that the concept of economic double taxation,its defects and the trend of our country to solve the problem,and then by introducing the representative countries' income taxation of civil law system and common law system,drawing a conclusion about the innovation of our country's income taxation.Based on the above,the paper designs corresponding legal system.The article embodies innovation mostly in two aspects:The first one is that by analyzing why some countries reform their taxation penetratingly and comparing the taxation retbrm of civil law system with that of common law system,the author points out that half-income system and imputation system will be our country's recent design and long-term design.Secondly,by analyzing the Law of the People's Republic of China on Enterprise Income Tax and Individual Income Tax Law of the People's Republic of China,the author proposes several related suggestions.