《尼日利亚公司所得税法》探讨国际法学专业论文.docxVIP

II II Abstract Nigeria is now the second largest economy in Africa, and the largest economy in the West Africa Region, is ranked 33rd in the world in terms of GDP of 2012. Since the establishment of Sino-Nigeria diplomatic relations, China and Nigeria have many closely activities in trade and economy. Nigeria has already become our second largest trading partner in Africa right now. Tax is the major source of state revenue, the Nigeria government collected taxes about 10 trillion naira over the past 10 years. Company as one of the most important market body, naturally became the primary providers of tax revenue. Nigeria was one of the former British colonies, in some extent, its laws adopted British laws. The Companies Income Tax Ordinance was enacted in 1939, this is the first law about companies income tax in Nigeria, and is almost the reproduction of the Companies Income Tax Act of the United Kingdom. With the continuous development of economy and the transformation of the legal system, the Companies Income Tax Act of Nigeria has experienced a few times significant changes, and it become closer to Nigerian reality. In 2004, the Nigeria government promulgated the current Nigeria Companies Income Tax Act, this act was formally implemented in 2007. Current Companies Income Tax Act of Nigeria is based on the Companies Income Tax Act of 1990 and other relative laws. It composed of 14 chapters, which contains 116 provisions. Its content is more rigorous than before, and its system is more complete. The first chapter to six chapter include the main body of corporate income tax, rates of tax, tax payable, preferential policies and other substantive provisions. The last eight chapters contain tax management, collection and payment of tax, offences penalties and other procedural provisions. For better improving the Nigerian tax reforms, the government established a Study Group in 2002, and a Working Group in 2004. The aim of Study Group and Working Group is review all the