Comparative Research On Corporate Income Tax Of Countries Along The Belt And Road

"The Belt and Road" initiative is at the national level in China.It’s a cross intercontinental regional economic zone construction of initiative.With the country’s rapid economic growth in twenty or thirty years,China has become the world’s second largest economy,in the economic globalization and the new world political and economic pattern background puts forward the grand strategic vision.Is to promote the common development and achieve common prosperity of win-win cooperation,is the understanding of trust,strengthening comprehensive road of peace and friendship of the communication.Chinese government initiative,mutual benefit and win-win concept,promoting pragmatic cooperation in all directions,build political mutual trust,economic integration,culture include the interests of the community,fate community and community responsibility.Corporate income tax is the company;the production and operation of the enterprise as a legal person get income and other income for tax levy an income tax.Many countries in the world will be listed company income tax levy object,and calls this income tax the corporation income tax.Corporate income tax revenue,and promote social and economic development,the organization implementation of macroeconomic regulation and control,etc,has an important role.Corporate income tax adjustment is the profit distribution of relationship between countries and enterprises,the distribution relationship is the world economy one of the most important aspects of the distribution system,is the premise and foundation of dealing with the other allocation relationship.In this paper,using the method of comparative study,all the way to the area along the national income tax comparative research and analysis of the company.Due to different regional,cultural differences and the difference in the level of economic development,countries have developed to adapt to their own national conditions of corporate income tax policy.As the area along the initiative of the widely spread and China’s relevant policies implemented,and the opening up and economic development of countries along the national corporation income tax policy is bound to be more scientific and mature,will be more adapt to the globalization,the integration of world economy.