Improve The Corporate Income Tax System Thinking

March 16, 2007 The People's Republic of China at the Fifth Session of the Tenth National People's Congress passed the "Enterprise Income Tax Law", the Act on January 1, 2008 effective implementation, which means that the implementation of the 20 yearsThe two foreign enterprise income tax system in the history of the end of tax reform in China entered a stage start.As an important part of public policy, corporate income tax reform and the impact was very broad, reform and certainly trigger off a body, the contents of the new tax reform, more efforts to larger regions bound to corporate income tax revenuecapital structure, investment behavior, public finance, employment and other economic activities have a profound impact.While the current Enterprise Income Tax Law has been abolished the long-criticized "dual system", from the laws and regulations to achieve the domestic and foreign enterprises in the tax burden, tax concessions and so uniform, but the current Enterprise Income Tax Law and the implementing regulations published and implemented not longTherefore, the research and make sound recommendations to be valuable.Besides the introduction and conclusion, the body part is divided into five chapters.Introduction, the main, research background and significance, the related research topics, research ideas and methods.The first chapter, the connotation of enterprise income tax and theoretical basis.Describes the content and nature of corporate income tax, corporate income tax levy briefly introduced the theoretical basis, the basic concept of the corporate income tax and corporate income tax characteristics of doing theory.Chapter II, the development process of China's enterprise income tax.Reviewed the corporate income tax in China has created history, and our current income tax system is summarized.Chapter III, "two tax merger" after the corporate income tax system defects.Combining the basic theory of corporate income tax on current income tax system analysis of the problems.Chapter IV, corporate income tax system in international comparison and reference.For the third section of enterprise income tax system defects, specific analysis of international best practices of foreign countries, and summarizes the experience of corporate income tax system in China were discussed.Chapter optimization of Enterprise Income Tax System.The part immediately following the fourth part of the analysis, cited China's enterprise income tax system, improving the specific measures, combined with China's actual proposed supporting measures.China's current corporate income tax law, largely resolved the issue of tax fairness.From 2008 to the present, the smooth implementation of enterprise income tax law and effective.Through tax incentives, taxpayers as defined and pre-tax deductions to do a specific analysis, China's current corporate income tax system in principle in the design of more and more to the international standards, in particular on the implementation details of refinement than ever before, butSince China's economic transition in the market system is not so perfect compared to developed countries, our policy is still in the details of the gap with foreign countries.China's growing economic strength, political stability for the enterprise income tax system provides support for further optimization.Within the framework of the existing tax laws to further refine the standard definition of taxpayers, benefits and indirect benefits to industry, the principle of proper regulation and expansion of tax incentives, the right to raise the tax deduction on the proportion of the market further and create a fair competitive environmentto promote economic development.