On The Perfection Of The Legislation Of Pre-tax Deduction Of Enterprise Income Tax In China

In recent years,in the face of the COVID-19 sweeping the world and the continued downturn in the international economic situation,China needs to implement more active and stable fiscal policies to ensure the survival and development of enterprises.The large-scale tax reduction and fee reduction is one of the key measures of financial regulation.Since the supply side structural reform was proposed in 2015,China has started the process of tax reduction and fee reduction for seven years.In terms of reducing the burden of enterprise income tax,on the one hand,China directly reduces the enterprise income tax for some qualified enterprises,and on the other hand,it reduces the tax burden on enterprises through preferential measures such as pre-tax deduction system.Premier Li Keqiang pointed out in this year’s government work report that the state will implement a new combined tax support policy to support the operation of Chinese enterprises by means of tax reduction and tax rebate.Therefore,China will continue the relevant policies of "tax reduction and fee reduction" this year.In order to reduce the tax burden for enterprises and help them survive the economic winter,China must improve the enterprise tax system and optimize the tax system.Improving the pre-tax deduction system of enterprise income tax plays a very important role in the reform process of enterprise income tax law in China.This paper expounds the perfection of the legislation of pre-tax deduction of enterprise income tax,which is divided into four parts: the first part mainly expounds the background and significance of this topic,literature review,research methods and the innovation of this paper;The second part mainly introduces the theoretical basis of the pre-tax deduction system of enterprise income tax,and discusses the tax principles and theories that the pre-tax deduction system should follow,as well as its embodiment and application in the pre-tax deduction system;The third part analyzes the pre-tax deduction system of China’s enterprise income tax,and points out that there are some problems in China’s current system,such as low document effectiveness,repeated and contradictory provisions,large differences in taxes and conferences,the provisions of some items are no longer suitable for the current economic environment,and the contents of the provisions need to be adjusted;The fourth part analyzes the deficiencies of China’s current pre-tax deduction system of enterprise income tax,and puts forward targeted countermeasures and suggestions,such as constructing the implementation measures of pre-tax deduction of enterprise income tax in China,narrowing the tax differences and improving the specific deduction items of pre-tax deduction of enterprise income tax,in order to further improve the legislative level of enterprise income tax and help the steady development of enterprises in China.In a word,this paper attempts to make a more in-depth analysis and Research on China’s current enterprise income tax pre-tax deduction system from the macro and micro levels,and puts forward countermeasures and suggestions to improve China’s enterprise income tax pre-tax deduction system,so as to contribute to promoting the optimization of China’s enterprise income tax and stimulating the vitality of enterprises.