Unified Enterprise Income Tax Research

With the development of modern science and technology and the deepening of international division, economic globalization is becoming irrevocable. Under this circumstance, China should pay more attention to the international rules and traditions during our economy system reform. Though the tax system built and developed in the course of reform has played a great role in the developing and opening process in china, it still can not meet the need of extremely changing international economic situation. In the tax system, the most urgent to be reformed and perfected is the income tax law between domestic-investment enterprise and foreign-investment enterprise, because the differences between the two sides has violated the equality principle of WTO.Beginning with the theory of the enterprise income tax system, this paper analyzes the main problems that exist in the income tax system of our enterprises, and uses the references from the tax system reform in other countries. In order to overcome the disadvantages in current enterprise income tax system radically, a general idea of unifying the two sets of income tax law between domestic-investment enterprise and foreign-investment enterprise is put forward.Part one: The theory and positive analysis of enterprise income tax system. Based on the practice and positive analysis of Chinese enterprise income tax system, the article studies enterprise income tax system from three section: the base of expropriation, economic effect and expropriation and management system.Part two: The main problems that exist in the income tax system of enterprise. Including: setting up two separate sets of income tax system between domestic-investment enterprise and foreign-investment enterprise does not comply with the principle of unity; some new problems going with the reform of income tax sharing system; the legislative level is too low and rigidity is not strong and so on.Part three: The lessons and illumination of international corporate income tax systemreform. It introduces the background of reforming the enterprise income tax, the lessons and illumination of other countries' reform in the world and the trend of international corporate income tax reform..Part four: the countermeasure and suggestion of optimizing the income tax system of our country's enterprise. The following idea is put forward in correspond to the question of part two: unify the domestic-investment enterprise and foreign-investment enterprise income tax law; Unify and standardize tax revenues favorably, propose some suggestions to more reasonably share the corporate income tax, the necessities of coordination between corporate income tax and other categories of taxes, Improve the legislative level.