Optimization Of The Basic Tax Rate Design Of Enterprise Income Tax In China

In 2007,China enacted the new “Corporate Income Tax Law”,which reduced corporate income tax rate from 33% to 25%.At that time,our corporate income tax rate neared the average tax rate of the OECD countries.Comparing with the surrounding countries and OECD countries,Chinese corporate income tax rate is slightly lower,which makes China has a place in the global capital competition.10 years later,because global economic integration and international competition are becoming increasingly fierce,more and more countries are continuously reducing corporate income tax rates.Corporate tax reduction measures have been introduced in various countries around the world.Regardless of whether it is developed or developing countries,China lost the advantage of low corporate income tax rate in international tax competition.The call for reducing the corporate income tax rate in China is increasing.Facing the rushing world tax cuts,how dose China reduce the corporate income tax rate? This is the focus of this paper.This paper first determines the measurement criteria of the design of Chinese corporate income tax rate.Then,it points out the existing corporate income tax rate deficiency.And then,it takes the main developed countries and developing countries as two groups of samples,sums up the corporate income tax of the two groups of sample countries.The evolution of the tax rate and its influencing factors lead to the future international trend of corporate income tax rate and tax rate,which provides a reform direction.Finally,it combined with the design concept of Chinese corporate income tax rate,the stage of economic development,and the current status of the tax system,and draw on the choices and results of the corporate income tax rate in other countries,analyzed the tax rate form suitable for Chinese national conditions,and proposed the optimization of the corporate income tax rate according to the standard of measuring the corporate income tax rate.