Legislative Thoughts On Improvent Of Enterprise Income Tax In Vietnam

China and Vietnam are communist countries; they have similar political system, acculturated traditional custom, especially in the fields of legal system construction. China developing faster and earlier than Vietnam, she obtained impressive speed of economy development, higher standard technology and advanced legislative technique, comparing with Vietnam. After adopted the reform and opening-up policy, Vietnam referred legal construction experience from other countries, especially Chinese style experience. That is the reason why these two countries have similar rules exist in the fields of enterprise income tax law. Besides, obviously differences were observed in the law based on the conditions of two countries.Nowadays, China and Vietnam formed intimating trade and investment relationships. To the benefits of governments or investors, it is necessary and important to conduct a research on Chinese and Vietnamese enterprise income tax law. Therefore, my master’s thesis focuses on “ Legislative thoughts on improvent of Enterprise income tax in Vietnam”, aims to improve Vietnamese to provide some useful suggestions for the corporate income tax legislation.When I was a postgraduate student of economic law. I began to focus and prepare my graduation thesis on comparative studies of Chinese and Vietnamese enterprise income laws. The research of my degree thesis is mainly about analyzing and comparing advantages and disadvantages of enterprise tax laws in China and Vietnam. Give the relevant that Vietnam tax law inspired by Chinese laws to great extend.This thesis comprised by five chapters. Chapter one is introduction. This chapter focus on literature review of former researchers. Compare and analyze their studies, provide research method, process and purpose of my thesis. Chapter two reflects functions and developing questions about Vietnam enterprise income tax during opening-up stage. Chapter three talks about the revelation advantages of Chinese enterprise income tax. The advantages was illustrated by three aspects as followed: "unify the income taxes of interior capital enterprise and oversea founded enterprise in a law; preferential tax policy; pre-tax deduction." Chapter four differed Chinese enterprise tax law from Vietnamese enterprise tax law. supports advises about consummating business income taxes system. Chapter five summarized this thesis and comes to a conclusion.