Corporate Income Tax System Reform In China

Enterprise income tax system reform which is characterized by unifying the domestic and foreign enterprise income tax law have brewed many years in our country. Although the reform has formed some basic understanding to this time . the difference and discuss about the reform still exists, which causes the progress of the reform to be slow. Under the new economic situation in the world ,the author attempts to speed up the advancement of the necessity and the feasibility of the reform of enterprise income tax system, and discuss about the collective design of the reform comprehensively, trying to have a benefit on the advancement of reform.The article expounded the relevant theories concerning enterprise income tax and the development trend of the international tax system, with the current situation and malpractice ,it analyzed the pressure and the necessity of advancing our country's enterprise tax system reform. Through analyzing the realistic environment and main resistance , using the demonstration analysis ,the result showed that introducing foreign investment has no relationship with the reform of income tax system, which educe the conclusion that it is feasible that our country advancing the reform of enterprise income tax system. Finally , after analyzing the guiding ideology and the pattern choice ,the article further discussed the overall conceive of the reform from five aspects: the limitation of taxpayer's ,the tax rate and the determination of tax base, the choice of tax preferential policy and the division of the tax power, as the measure and suggestion of enterprise income tax system which adapt to the development trend of international tax system and conform to our country's realistic situation.