The Research Of Reflection And Reconstruction Of Enterprise Income Taxation

The paper focuses on the the principle of taxpayer's burden capacity.In general,the double taxation model is mainly applied to corporate enterprises, while the single taxation model is mainly used in non-corporate enterprises.We attempt to discuss why the application of different income taxation for different economic organizations.However,there has been no accurate comprehension of the principle of taxpayer's burden capacity,which is the foundation of the income tax system mentioned above.In the Internal Revenue Code(IRC) of United States,the principles of corporate income taxation are different from China,such as the principles adopted by S Corporation,limited liability Corporation and publicly traded partnership.That is because the relationship between enterprises and their investors is researched to determine the ability of bearing taxation.If an enterprise has estranged relationship with its investors,both have the ability to burden the income tax,otherwise not.Therefore,the double taxation model should be adopted to them.On the other hand,the others who do not have this ability should use the single taxation model.In order to delimit the relationship between enterprise and their investors,the Concept of "relative independence theory" should be introduced.The "relative independence theory" descripts investors' action and their influence on enterprise.Also,the theory is a path helping us understand the enterprises' ability to burden income taxation.In ChapterⅣ,for the purpose of testing the rationality and scientificity of relative-independence-theory and the principle of taxpayer's burden capacity,the situation of corporate income tax in China is introduced,and the theory is made use of to serve Chinese practice.Such conclusion will be drawn finally that the theories discussed above have their value in Chinese practice of enterprise income taxation.