Enterprise Income Tax Merge Research

Since China's reform and opening to the outside world 20 years ago , we use different income tax to the FDI and The Domestic Invest enterprises .As the deepen of the opening to the outside world and entering into the WTO, China is facing the question of whether will unify the income tax of the FDI and The Domestic Invest enterprises and how to unify it .On the one side this context analysis the spill over benefit , the capital benefit of the preferential income tax, on the other side analysis the problem that exists in the current income tax .On the basis of the above analysis we meet the necessary and the possible of the unification, and put forward the way to unify the income tax should carry out step by step .In the end of this context we propose the measure to solve the problem which it may occur after the unification.This context includes three chapters except the preface:Chapter one: Firstly give the brief introduction of the income tax for the enterprises and the benefit that it emerge .Secondly deep analysis the main problem that the income tax for enterprises it produce and the necessity to put forward the unification such as :the requirement of the change of the benefit-cost of the preferential income tax for the enterprise after entering into the WTO, the requirement of the internationalization , the requirement of the industrialization and enhancing the competitive ability of the domestic enterprises .Thirdly conclude the condition that support the unification after analysis the obstruction which make the process hard to carry out .The conditions are as follow :the fine environment that the neutral finance policy creates ,the increase of the in tax income ,the sound background that the macro economy creates, the transform of the value added tax .Last but not least the context put forward that the unification of the income tax for the enterprises should be carry out step by step.Chapter two: analysis the concrete scheme of the unification on the basis analysis...