The Research Of Subject Of Enterprise Income Tax Legal Matter

The Tenth National People's Congress voted the fifth session of the Enterprise Income Tax Law of The People's Republic of China on March 16,2007. The new Unified Enterprise Income Tax Law applies to foreign and domestic enterprises to realize the merger of the two taxes. In this new context, it is necessary to studies the legal issues of the subject of enterprise income tax related combined with the current economic development situation and the goals in our country in order to promoting the system of Enterprise Income Tax of China.The whole text consists of four parts: the Introduction and three chapters. The introduction mainly describes the background and significance of choosing the topic, point of view of the relevant documents, the main contents and research methods of this article and innovative point of this article, as well as shortcomings and so on.The first chapter is based on the basic theory of the subject of enterprise income tax. It puts forward the emergence of the subject of enterprise income tax and the evolution of the subject of enterprise income tax in our country, and then analysis the legal status of enterprise income tax through three aspects, such as the definition, the qualifications and the classification of the subject of enterprise income tax. The first chapter lays the foundation for the proposing of the theoretical framework.Chapter Two analyzes the legal duties of the subject of enterprise income tax, points out the problems and propose measures based on the theoretical and practical point of view.Chapter III mainly studies the right relief of the subject of enterprise income tax and analyzes the difficulties encountered and proposed some measures from three main aspects, such as the tax administrative review, the tax litigation and the tax administration executive compensation by using theoretical analysis and empirical analysis methods...