Improve The Corporate Income Tax System In China

From 20th century at the end of 70's , the world has raised the tax system reform unrest in the world scope, each country acts according to the actual situation of their country, has made the different adjustment to the tax revenue system, and the government tax system goal transform from the sole financial goal to more economic targets, for its readjustment of the economic structure, promoted the sustainable development to lay the quite reliable foundation. Now our country still practiced the enterprise income tax system which in 1994 the tax system reform inside and outside has established a branch, the enterprise income tax revenue preferential policy also is incompatible, more and more cannot adapt our country economy development new situation. The tax system reforms imminently, how reforms our country the tax system, how specially consummates our country the enterprise income tax, some many questions urgently wait to study. This article from the sole tax system angle, discusses under the market economy condition tax revenue system design some elementary theories, based on the different economical movement mechanism, analyzes our country the enterprise income tax system and some developed country enterprise income tax systems similarity. Profits from the developed country the income tax system reform success and failure, according to our country tax system establishment and the reform limit constraint condition, the union scientific development request, analyzes our country enterprise income tax system in this foundation the flaw and puts forward the policy proposal. Inside and outside our country establishes a branch enterprise income tax system in reform and open policy initial period in attraction foreign capital, aspect all vital role and so on promotion economy development, but along with state-owned enterprise reform advancement and opening to the outside world and outside establishes a branch the enterprise income tax system malpractice appears day by day, needs to carry on the reform according to the economical situation need to develop to our country's present enterprise income tax system, causes it to adapt with our country economy development phase, achieved fairly good unifies with the efficiency.The exposition of the article, according to theory analysis - retrospect of policy - question analysis - propose the thinking of research of the countermeasure, combine economic development situation nowadays to main principle that tax policy make and appraise until tax revenue fair , efficiency and neutral principle analyze at first, draw lessons from some developed country income tax system basic theories of reform in the hope of, find out, deserve place that our country draw lessons from it in recent years on this basis.Secondly , review a concision to system gradual progress and history of the reform of corporate income tax of our country, and practice of the system reform of the corporate income tax in recent years of countries all over the world of key comparative analysis on this basis, especially the reforms of South Korea and Singaporean corporate income tax system, analyze the defect on the system design of present corporate income tax of our country from comparing: On one hand, corporate income tax system and economic development harmony show especially day by day, violate the fair principle of the tax revenue and efficiency principle, fail to offer a fair,...