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Considering on the Enterprise Income Tax Reform

Ling Jun-jia

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Abstract

It is inevitable that we establish the norm corporate income tax system basing on unifying domestic and foreign enterprise income tax. Unifies the income tax-base, consideres the taxpayer's expenses to compensate, and lows the income tax rate, tidies up the tax incentive policy to create the fair tax environment, establish the norm allocation relation between nation and enterprise, simplify tax system.

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What this paper is about

It is inevitable that we establish the norm corporate income tax system basing on unifying domestic and foreign enterprise income tax. Unifies the income tax-base, consideres the taxpayer's expenses to compensate, and lows the income tax rate, tidies up the tax incentive policy to create the fair tax environment, establish the norm allocation relation between nation and enterprise, simplify tax system.

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Available abstract

It is inevitable that we establish the norm corporate income tax system basing on unifying domestic and foreign enterprise income tax. Unifies the income tax-base, consideres the taxpayer's expenses to compensate, and lows the income tax rate, tidies up the tax incentive policy to create the fair tax environment, establish the norm allocation relation between nation and enterprise, simplify tax system.

Key concepts: Taxpayer, State income tax, Indirect tax, Economics, Income tax, Tax reform, Tax avoidance, Gross income

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