论我国《企业所得税法》完善.doc

Classified Index: U.D.C:  CODE: 10075 NO: 41010010005  A Dissertation for the Degree of J.M Thesis on Complement of the New Enterprise Income Tax Law of China  摘 摘  要 要  《企业所得税法》是我国税法体系中的一项重要法律制度。随着我国经济体制改革 的不断深化，《企业所得税法》的制度框架与发展方向也在不断发生变化。当前，我国 正处于经济发展的特殊时期，做好税收调控，既有利于国家税收的征收，也有利于企业 的稳定与发展，但是《企业所得税法》的制定时间较短，无论是在内容上，还是与其它 法律的衔接上，都或多或少存在一些问题。 本文从我国企业所得税的立法和执法实际情况出发，结合国外的相关立法经验，着 重对我国《企业所得税法》存在的问题及其完善进行了研究。第一章企业所得税法概述， 主要是从一般意义上就企业所得税法的含义、内容特征作出阐释，并就企业所得税法在 我国不同时期的发展演变做出了概括与总结。第二章我国现行所得税法的实施现状及其 存在问题。这部分在比较分析现行企业所得税法相对于原有企业所得税法的创新优势的 基础上，集中对其在立法中存在的层级低、操作性不足问题，执法中遭遇的新情况以及 法制宣传不足等，通过学理、案例等形式作出了法律分析。第三章国外企业所得税法的 比较与借鉴，重点选择以日本和美国为代表的发达国家的企业所得税法进行了比较分 析，为完善我国的企业所得税法提供了必要的经验和借鉴。第四章完善我国新《企业所 得税法》的建议，着重从企业所得税法的制度完善及其配套保障措施等两个层次提出了 建设性意见。  关键词  企业所得税 企业所得税法 立法 完善 I Abstract Abstract The Enterprise Income Tax Law belongs to income tax system，which is one of the most  important laws.  The content of Enterprise Income Tax Law develops with the reformation  of financial system. Therefore the form and the area which it intends to develop also have changed. At present, China is on the point of fast developing stage, especially for finance development. It is obvious that income tax control becomes the main point. Enterprise Income Tax Law does not only benefit the national income tax, but it also brings advantages to the stable development of an enterprise. Enterprise Income Tax Law becomes essential part in income tax law system, while it is got through not for a quite long time ago. No matter from its contents or its logical and reasonable explanation, it cannot be avoided that Enterprise Income Tax Law must have something that is waiting to improve. The article is based on the legislation and actual enforcement of the Enterprise Income Tax in China. With the experience of how to found related laws in western countries, the article mainly analyzes the problems which Enterprise Income Tax Law exist and how to improve it. In the first chapter, it tells a general defini