The Income Of Corporate Income Tax Law

Income tax system was born in the United Kingdom firstly, so the kingdom wasknown as the "mother country" of the income tax. Compared with the traditionalcommodity tax and property tax, the establishment of the income tax system is later,but it develops very rapidly. With the social and economic development, governmentsneed income tax on effective macroeconomic control. Corporate income tax is a kindof income tax, its taxpayer are enterprises, and based on the enterprise in a certainperiod taxable income. Some countries may call it corporate tax, enterprise incometax or corporate income tax. Corporate income tax system in China created by theU.S., Europe, Japan and other countries, began in early20th century, and is one ofChina’s main taxes. At present, almost all countries levy corporate income tax.Income tax based on the income concept, the main difficulty of the income taxlaw is that income concept is not clear, at present, a lot of countries’ tax laws arebasically the lack of definition of the income concept; China’s Corporate Income TaxLaw also avoided this question in the tax law. Income on research, we found that intheory to distinguish between the concept of income, taxable income, and totalincome, ordinary income is unknown; tax science, science of tax law incomemix-ups.Mr. Zheng Yubo argues that," no legal innocence, no penalty without law" of thecrime punishment legal principle and the" not in accordance with the law without tax"of statutory taxation principle,"is today the two hub of rule of law".“There will be notax, no law", in the course of economy development, economic organization form isvery complicated, in order to be able to on the basis of statutory taxation principle,make the corporate income tax to be able to fully play its role, achieve equitabledistribution, we should make clear the meaning of income in Corporate Income TaxLaw.Through researching on the Corporate Income Tax Law of the proceeds of the birth of the history and the development process, comparing different countries anddifferent disciplines from the status quo, we can say that the mapping of income inthe tax law is taxable income, taxable income is the tax object is to levy the tax object,is the embodiment and application of the income tax law is all-embracing concept.Taxable income is reflecting the recognition of ability to pay the goods, income,property and other objects of the elements belonging to the overall qualitative levelobject, in fact, it is rather vague, can not actually calculate the taxpayer’s taxpayable.Therefore, the introduction of taxable income amount, it is taxed in theamount of specific.On this basis, this article also analyzes the characteristics of the taxable income,taxable income source that is not limited to capital and labor, it is any form except theembodiment of spiritual benefits and should be clearly realized income, it not onlyincludes the continuous income also includes occasional income, and not limited tousing legal means to obtain illegal income and property.Corporate income tax law to take into account in the tax practice, the corporateincome tax specific amount often have some adjustment for corporate income taxdeduction, not listed items, tax incentives and tax adjustment measures. Not listeditems includes the national government finance, administrative career sex collectsfees and governmental sex fund etc. This article introduces the deduction on law, taxincentives and special tax adjustment measures that effects of several income systemand some specific cases, and contacting with the actual situation in our country, makesure the corporate income tax laws in our country how to properly adjust, regulate thecontent and put forward some suggestions. These suggestions include making clearincome concept, clarifying the relevant concepts; introducing" capital gains" concept;standardizing preferential tax and increasing the social purpose of tax incentives;improving the tax method and the tax source monitoring system.