Enterprise Income Tax Law Problem

With increasing economic globalization, the economy of each country is more closed, by this time it has developed from local to the world, from developed countries to market countries, from the financial domain spread to the real economy. Promulgation and implementation of enterprise income tax law makes a end that long-standing"double track"system in the income tax, and create a good fair competition environment between domestic enterprises and foreign enterprises. It does not only improve the investment capacity and independent innovation capability and international competitiveness capacity of enterprises, but also promotes the coordinated development of regional economy, to enable enterprises to have standardized conduct, the development of tax on business has created a lot of positive impact to our country.However, practically the implementation of enterprise income tax law has shortcomings, such as the relevant provisions of unincorporated branches is not clear, reasonable provisions of tax preferential policy is not clear, special tax adjustments measure is operational difference. Based on the Enterprise Income Tax Law of the historical process and an overview of the characteristics of enterprise income tax law, and the analysis of the Enterprise Income Tax Law, referencing foreign enterprise income tax system and legislative experience, regulatory measures, this article proposes measures to further improve our Enterprise Income Tax Law of the legislative system, and promotes sound corporate income tax system, improve the legal system of corporate income tax, corporate income tax hope that our legal system more complete and created in a new corporate income tax situation.