Research On Issues Related To Enterprise Income Tax Legislation China

In this paper, the basic principle of tax incentives analyzed the current situation of enterprise income tax legislation, pointing out shortcomings and problems Corporate Income Tax exists, and on how to further improve the corporate income tax system to propose a solution. First, the basic meaning and nature of the enterprise income tax incentives analyzed defined and further elaborated preferential enterprise income tax principles, modalities and functions. Secondly, the status quo of enterprise income tax legislation were analyzed and evaluated, that the Corporate Income Tax exist narrower, integers lack of clarity, a single mode and a program is not perfect and so on. Finally, the Corporate Income Tax Problems, tax incentives are given to expand the scope of a clear preferential elements, rich preferential manner, regulate preferential procedures countermeasures.