A Study On The Standard Of Itemized Deductions

This paper studies the current criteria of the project before tax.China's Enterprise Income Tax Law not only provides for the deduction of the project,but also provides for non-deductible items.In the definition of related tax items,the tax law gives relevance and rationality,but these two standards are not refined,resulting in the provisions of the Enterprise Income Tax Law on the deduction of the project produced a relatively vague area,and this uncertainty in the tax law enforcement agencies rely mainly on the discretion of the tax authorities.If the tax authorities in the enforcement of the scope of the deduction identified too narrow,resulting in damage to the interests of taxpayers,the taxpayers have an adverse impact.If the tax authorities in the enforcement of the deduction identified when the scope is too wide,resulting in reduced tax base,so that the country's tax benefits are compromised.Clearly Itemized deductions for corporations is benefit to both of corporation and nation.The second chapter of the paper causes of the current tax rate before tax in understanding the differences were analyzed.In the first chapter,the author chooses two typical cases,the first case is T company tax increase case,in this case,T company business model innovation,but its new business model is used Tax law enforcement agencies identified as non-tax items within the scope of expenditure,the need for tax increases.The second case is A and a tax administrative response to the case of taxation,B companies in the sale of real estate used in the gift should not belong to the pre-tax range,but the tax law enforcement agencies that are permitted by the scope of the deduction.In the analysis of the two cases,the author believes that it is the current tax law is vaguer on the provisions of the tax case led to differences in two cases.The third chapter of this paper mainly analyzes the tax law constitution of current tax items.In the second chapter,the author first summarizes the normative documents related to pre-tax expenditure in China,and then classifies them.Then on the basis of collating,the author draws out the core constituent elements of the judgment of current taxation in China-the criterion of relevance and rationality.After the author of the current standard analysis,pointed out that its provisions are too vague,difficult to implement and there is no corresponding implementation of standards and other issues.The fourth chapter of this paper mainly studies how to judge the standard of pre-tax items.First of all,the author analyzes the legal limitations of tax items,including the legal interpretation of the rules,the principle of taxation,and the principleof fairness of taxation of pre-tax items to determine the limits of criteria.After that,the author analyzes the value orientation of the criteria of tax items before taxation from the angles of tax neutrality and tax efficiency.Finally,the author analyzes the limitations of the current relevance and rationality of the pre-tax judging criteria.The fifth chapter of this paper,the author defined criteria before tax related items.Before proposing the definition standard,the author first analyzes the form of the tax items before taxation.After analyzing the advantages and disadvantages of laws,and other texts,the author analyzes the characteristics of judging standard before taxation,with a certain stability,and finally I come to the forefront of tax items to determine the criteria should be provided in the implementation of the Ordinance.After the author put forward three tax items listed criteria: the direction of economic interests,peer business models and economic realities.The flow of economic benefits criteria in the judgment when the tax law enforcement agencies to determine a pre-tax item in the tax items placed in the whole business process internal considerations,the overall process analysis to determine the related projects generated by the economic flow of interest Chain,analysis of the purpose of business innovation is whether the existence of tax avoidance considerations.Peer business model standards require tax enforcement in the conduct of universal judgments for their own jurisdictions within the enterprise and outside the jurisdiction of the enterprise using different means of data collection.For the region within the main is combined with their years of tax information and corporate information.For outside the region may request the relevant agencies to provide assistance and related public data.Economic real standards require tax law enforcement agencies will be pre-tax items through the commercial objective and objective of the economic essence of two criteria to judge.In judging commercial objectives,the tax law enforcement agencies need to be submitted according to the company to be determined before the tax items listed in the analysis to be judged;in determining the objective economic realities,the tax law enforcement agencies need to pay attention to tax-related businesses based on pre-tax related business model The resulting "profit" and "risk".