Correlation Effect Of The Sustainability Of Corporate Income Tax And Accounting Policies

Corporate income tax is one of governmental legal income which comes from corporate income. The corporate income is the fountainhead of income tax. The system of corporate income tax is out of date in recent years. We can found many problems. We can see that revenue burden of domestic corporate and foreign corporate is unfair. A lots of things are inappropriate, such as heavy corporate revenue burden. Higher tax rate is the easiest way to absorb social wealth. But it well injure corporate and arose tax avoidance, tax dodging and tax evasion. Tax avoidance would be found in accountant affirm, computation and report. In order to design maintaining development accounting polices and perfect corporate income tax polices, according to the relationship between the enforce effect of tax system and the high revenue burden an accounting polices to be designed to maintain developing wealth would be discuss in this thesis.The research method is demonstration-based and theory-practiced. By analyzing the corporate income tax revenue burden and telecom exercise, We discuss the relationship between the corporate income tax revenue burden, the corporate going-concern and the accounting policy. Maintaining development accountant policy and income tax polices also are discussed in this thesis.Firstly,we can find the problem of corporate income tax in our country by laffer curve theory and corporate income tax theory. Secondly, we analysy the market corporate income tax revenue burden in our country. By analyse telecom exercise we could find how the corporate use accounting policy to evade income tax. Finally, to deal with those problems, we design maintaining development accounting policy and perfect corporate income tax policy.