The Comparison Of Tax System In The Company Finance Between China And America

On the basis of the objective summary of the development of the tax system in China and the U.S., the article carefully analyzed the discrepancy in tax system structure and specific tax categories, which are generated by the difference between the two countries in various aspects, such as the economic development level, the key point of the tax policy target > the standard of the tax imposing and administration and the cultural quality, the legal sense and the tax awareness of the civil. By means of case discussion, the article closely analyzed the influence on the variation of company's cash flow in the coming years and the ultimate stock value caused by the discrepancy in the two countries' tax system, especially the difference in the tax rate and depreciation of the enterprises income tax system Finally, on the basis of the analysis of the adaptability and diversity between the tax system of our country in force and the modern enterprises system as well as the promotion and research situations of the tax planning in the U.S., the article put forward proposals on speeding up the tax system reform, devoting major efforts to developing tax planning, furthering the healthy development of our country's company.