| This thesis carries on the theories analytical and realistic problem analysis to Corporation Income Tax Law System, reforming the contents and the development trends to carry on the analysis and evaluations towards having the representative the basic general situation of Corporation Income Tax Law System of the nation currently, especially as to it's in the world, thus deep analysis the necessity, possibility and principles that two tax system unification.On this foundation, further explicit the leading thought and basic principles that two taxes unificatin, gain the lawmaking mode choice of the tax law and taxed the system, each tax system main factor to carry on the detailed and analytical argument to Corporation Income Tax Law System after unification, put forward to one system speculation of the new tax law system. |