China's Enterprise Income Tax System To The Merger Of A Number Of Issues

In the People's Republic of China, the current income tax system on enterprises, which is gradually set up and develops after 1978,is a double-track system that includes income tax law on foreign-owned enterprises and income tax law on Chinese-owned enterprises. As for the income tax on foreign-owned enterprises, P.R.C. enacts Income Tax Law on Chinese-foreign Equit Joint Venture in 1980 and Income Tax Law on Foreign Enterprises in 1981.Then in 1991,these two laws are integrated and Income Tax Law on Foreign Commercial Enterprises and Foreign Enterprises was enacted. As for the income tax on Chinese-owned enterprises, Income Tax Provisional Regulation on Collective Enterprises was enacted in 1985 and Income Tax Provisional Regulation on Private Enterprises in 1988. And then in 1994,all these regulations were taken place by Income Tax Provisional Regulation on Enterprises. Therefore, the double-track system was set up through the two reforms in 1991 and 1994.At that time, the double-track system, which makes great progress in altering the former ways of tax collection, plays an active role in attracting foreign investment, protecting national benefit and promoting economic development, However, with the development of our social market economy system of organization and the strong tendencies of world economic grouping and regional economic integration, the defects of the double-track system exposes gradually. In the light of these defects, many scholars put forward their own reforming proposals in different aspects. On the basis of, the summary of these proposals and through a comparative analysis of international reforms, this article forecasts the reformation tendency of income tax on enterprises all over the world, and then lists some suggestions on how to reform and promote the reform on Chinese income tax system on enterprises.This article is divided into six parts. Part one concisely introduces the historical evolution and characteristics of Chinese income tax system on enterprises. Part two is a concise introduction on the historical evolution, reforms and tendency of international income tax system on enterprises. Part there is a detailed analysis of the defects of currentdouble-track system. Part four inquires into the necessity and feasibility of the integration of income tax systems on enterprises. Part five mainly analyzes the reasons of the current disunified situations. Part six is the writer's proposals on the unified legislation on Chinese income tax system on enterprises.In the conclusion of this article, the writer restates that P.R.C. should earlier construct conditions for fair competitions by the unity of it's income tax systems on enterprises.