企业所得税中英文对照外文翻译文献
企业所得税(英文版精品)The Corporation Tax
Public Economics
1
Introduction
• A corporation is a form of business organization in which ownership is usually represented by transferable stock certificates
– When corporations finance activities by issuing stock, dividends are not deductible.
7
Structure
• How should durable goods be treated in determining taxable income?
• Buying a drill press (that lasts for 10 years) is initially just an exchange of assets, not an economic cost.
• As it is used, it is subject to wear and tear, which decreases its value. This decrease in value, called economic depreciation, is an economic cost to the firm.
• Only real people can pay a tax, so why not just tax incomes of corporation owners via the personal income tax?
企业所得税法中英对照
企业所得税法中英对照企业所得税法是中国税法中极为重要的一部分，规定了企业应纳税的方式和税率。
以下是企业所得税法中英对照的文章，供参考。
中文：第一条为了依法征税，明确纳税义务，维护税收秩序，根据宪法规定和国家税收管理法，制定本法。
Article 1 In order to collect taxes in accordance with the law, clarify the tax obligations, and maintain tax order, this Law is formulated in accordance with the provisions of the Constitution and the Law of the People's Republic of China on Tax Collection and Administration.第二条本法适用于企业和其他经济组织的所得税征收。
Article 2 This Law applies to the collection of enterprise income tax from enterprises and other economic organizations.第三条企业所得税是指企业按照税法规定的内容和办法，按期将当年取得的所得，依法按规定的税率缴纳国家的税款。
企业所得税由中央和地方按规定的份额共同征收。
Article 3 Enterprise income tax refers to the tax payable by an enterprise in accordance with the provisions of the tax laws and regulations on the income it earned in a given year at the rates stipulated by law. The central and local governments collect enterprise income tax jointly in accordance with the prescribed proportions.第四条企业所得税的纳税义务人是企业。
企业所得税法中英对照
企业所得税法中英对照企业所得税法中英对照Corporate Income Tax Law Comparison between Chinese and English第一章总则 Chapter 1 General Provisions第一条为了规范企业所得税的征收和管理，保障国家财政收入，促进经济发展，保护投资者的合法权益，制定本法。
Article 1 In order to regulate the collection and administration of corporate income tax, safeguard national financial revenue, promote economic development, and protect the legitimate rights and interests of investors, this Law is hereby formulated.第一条为了规范企业所得税的征收和管理，保障国家财政收入，促进经济发展，保护投资者权益，制定本法。
Article 1 In order to regulate the collection and administration of corporate income tax, safeguard national financial revenue, promote economic development, and protect the interests of investors, this Law is hereby formulated.第二条本法适用于中华人民共和国境内的企业以及中华人民共和国境外的企业在中华人民共和国境内取得的所得。
Article 2 This Law shall apply to enterprises within the territory of the People's Republic of China and to the income obtained by foreign enterprises within the territory of the People's Republic of China.第二条本法适用于中华人民共和国境内的企业以及中华人民共和国境外企业在中华人民共和国境内取得的所得。
企业所得税法英文版
企业所得税法英文版The Enterprise Income Tax Law (EITL) of the People's Republicof China is the main legislation that governs the taxation of enterprises in China. It was first introduced in 1991 and has been revised several times to adapt to the changing economic environment. The EITL aims to provide a fair and stable tax regime for enterprises and promote economic development.The EITL defines the scope of taxable income for enterprises, which includes income from production and business operations, income from transfer of assets, income from equity investment, and other income. The law provides guidelines for determining taxable income and allows for deductions and tax incentives for certain types of income.The tax rate for enterprises in China is generally 25%, although certain types of enterprises and industries may be eligible for lower tax rates or preferential treatment. The EITL also establishes rules for the withholding and payment of taxes, as well as the administration and enforcement of the law.In addition to the general provisions, the EITL includes specific provisions for foreign-invested enterprises (FIEs) and enterprisesin special economic zones, where different tax regulations and incentives may apply. These provisions aim to attract foreign investment and promote economic development in specific regions. The EITL also addresses anti-avoidance measures to prevent tax evasion and abuse of tax incentives. It includes provisions on transfer pricing to ensure that transactions between related partiesare conducted at arm's length and that profits are not artificially shifted to low-tax jurisdictions.Moreover, the EITL outlines the procedures for tax filing, assessment, and dispute resolution. It requires enterprises to keep proper accounting records and submit annual tax returns. It also establishes the rights and obligations of taxpayers and tax authorities, including the right to request information and conduct tax audits.The EITL is regularly updated to keep pace with changes in the business environment and international tax standards. Recent amendments have focused on reducing the tax burden for small and medium-sized enterprises, encouraging technological innovation, and addressing the challenges posed by the digital economy.In conclusion, the Enterprise Income Tax Law is a comprehensive legislation that governs the taxation of enterprises in China. It provides guidelines for determining taxable income, establishes tax rates and incentives, and sets out procedures for tax filing and enforcement. The EITL aims to create a fair and stable tax regime that promotes economic development and prevents tax evasion.。
企业所得税法中英对照
企业所得税法中英对照中文：企业所得税法英文：Enterprise Income Tax Law中文：第一章总则英文：Chapter I General Provisions中文：第一条为了贯彻税收法律，加强税收管理，维护国家税收秩序，制定本法。
英文：Article 1 This Law is enacted for the purpose of implementing tax laws, strengthening tax administration, maintaining the order of national tax revenue, and regulating income tax for enterprises.中文：第二条对中华人民共和国内地、独立关税区、保税区和其他划归国家的经济特区（以下统称为中国境内）内的所有企业及其他组织，按照本法规定征收企业所得税。
英文：Article 2 Enterprise income tax shall be levied according to the provisions of this Law on all enterprises and other organizations within the territory of the People's Republic of China, including the mainland, independent customs zones, bonded areas, and other economic special zones (hereinafter referred to collectively as "China's territory").中文：第三条企业所得税的税源是企业在依法确认的各种收入中取得的所得。
英文：Article 3 The sources of enterprise income tax are the income obtained by enterprises from various legally confirmed revenue sources.中文：第四条享受优惠税率和从事特定业务或投资特定项目税收优惠的企业，在法律、行政法规和其它规范性文件中，另有规定的，适用其规定。
企业所得税法中英对照
企业所得税法中英对照随着国际经济的不断发展，越来越多的企业参与国际贸易和投资。
在这个过程中，企业所得税扮演着重要的角色。
企业所得税法（以下简称“法案”）是一项涉及企业纳税的法律法规，其主要目的是确保公平、合理地征收企业所得税。
在这篇文章中，我们将对企业所得税法进行中英文对照，以便更好地理解这一法律法规。
第一章概述企业所得税是指企业的利润所应纳税的一种税收。
该税根据企业的经营状况和利润额进行计算。
企业所得税法旨在确保企业遵守纳税义务，同时也提供了一些税务优惠政策，以鼓励企业投资和创新。
Chapter 1 OverviewCorporate income tax is a type of tax levied on the profits of a company. This tax is calculated based on the company's business operations and profit amount. The Corporate Income Tax Law aims to ensure that companies comply with their tax obligations, while also providing some tax incentives to encourage investment and innovation.第二章纳税人的义务所有企业在法律上都有纳税的义务。
企业应当按时向税务机关申报和缴纳所得税。
企业还负有保存和提供与企业所得税有关的准确和完整的税务记录的义务。
Chapter 2 Taxpayer ObligationsAll companies have a legal obligation to pay taxes. Companies should timely declare and pay their income tax to the tax authorities. Companies are also obliged to keep and provide accurate and complete tax records related to corporate income tax.第三章纳税计算方法企业所得税的计算主要基于企业的利润金额。
企业税收筹划外文翻译文献
企业税收筹划外文翻译文献企业税收筹划外文翻译文献(文档含中英文对照即英文原文和中文翻译)Corporate Tax-Planning Effectiveness: The Role of Compensation-BasedIncentives (Ⅰ)John D. Phillips University of ConnecticutABSTRACTThis study investigates whether compensating chief executive officers andbusiness-unit managers using after-tax accounting-based performance measures leads to lower effective tax rates, the empirical surrogate used for tax-planning effectiveness. Utilizing proprietary compensation data obtained in a survey of corporate executives, the relation between effective tax rates and after-tax performance measures is modeled and estimated using a two-step approach that corrects for the endogeneity bias associated with firms' decisions to compensate managers on a pre- versus after-tax basis. The results are consistent with the hypothesis that compensating business-unit managers, but not chief executive officers, on an after-tax basis leads to lower effective tax rates.KEYWORDS tax planning; performance measures; endogenous treatment effects.I. INTRODUCTIONEffective tax planning, defined by Scholes et al. (2002) as tax planning that maximizes the firm's expected discounted after-tax cash flows, requires managers to consider their decisions' after-tax consequences. In this paper, I investigate whether after-tax accounting-based performance measures lead to lower effective tax rates (ETR), my empirical surrogate for tax planning effectiveness.1 The ETR, an income-statement-based outcome measure calculated as the ratio of total income tax expense to pre-tax income, generally measures the effectiveness of tax reduction strategies that lead to higher after-tax income. A lower ETR, however, can only proxy for tax savings and does not always imply that after-tax income and/or cash flows have been maximized.2 Despite this limitation, the ETR has been used to measure the effectiveness of spending on the tax function (Mills et al. 1998) and corporate tax department performance (Douglas et al. 1996). Also, lowering the ETR is frequently cited as a way to increase earnings (e.g., Ziegler 1997) and increase share price (e.g., Mintz 1999; Swenson 1999).Accounting research has addressed the relation between accounting-based compensation and managers' actions (e.g., Larcker 1983; Healy 1985; Wallace 1997). This paper is the first to address whether after-tax accounting-based performance measures motivate managers to take actions that help lower their firms' ETR and does so at both the chief executive officer (CEO) and business-unit (SBU) manager levels.Prior after-tax performance measure research has focused only on the determinants of compensation CEOs using pre- versus after-tax earnings (e.g., Newman 1989; Carnes and Guffey 2000; Atwood et al. 1998; Dhaliwal et al. 2000) and provides no evidence concerning after-tax compensation's effectiveness in lowering a firm's tax liability. Extending this investigation to the SBU level is motivated out of the apparent conflict between arguments that taxes should be allocated to SBU for incentive compensation purposes (e.g., McLemore 1997) with empirical observations that a majority of firms do not do so (e.g., Douglas et al. 1996).4 The current investigation provides evidence concerning the incremental effectiveness of explicitly motivating CEOs and SBU managers to incorporate tax consequences into their operating and investment decisions.A common issue in cross-sectional studies that attempt to link a particular management accounting choice to an outcome measure is that all sample firms may be optimizing with respect to the choice being investigated (Ittner and Larcker 2001). Without addressing the endogeneity of a firm's choice, it is difficult to provide evidence consistent with this choice leading to an improved outcome. To address this issue, the relation between ETR and CEO and SBU-manager after-tax performance measures is estimated using a two-step approach that helps correct for the potential endogeneity bias associated with these two choice variables. As a first step in implementing this approach, the Antle and Demski (1988) controllability principle is used to model a firm's decisions to adopt after-tax CEO and SBU-manager performance measures. To include a particular measure in a manager's compensation contract, this principle requires that the expected benefits from holding a manager responsible for a measure must be greater than the additional wage that must be paid to compensate the manager for the resulting additional risk and effort. Accordingly, an after- tax performance measure should be used as a contracting variable in a manager's incentive compensation contract only if the manager's involvement in tax-planning efforts leads to a difference between pre-tax and after-tax accounting results, which is generally reflected in the ETR. Consistent with prior research, the pre- versus after-tax CEO and SBU-manager selection models include variables that control for a firm's tax-planning opportunities because the presence of such opportunities reflect the extent to which a manager's actions can be expected to lower the ETR.Even if a manager's efforts are expected to lead to a lower ETR, a firm will use an after-tax performance measure only if the expected benefits exceed the expectedcosts of doing so. An after-tax performance measure is expected to lead to a lower ETR because it motivates the manager's increased cooperation with tax professionals to help identify, develop, and execute tax-planning strategies. McLemore (1997, 1) cites Hewlett Packard's tax director to support the need for SBU-manager involvement in tax-planning efforts:Tax planning is only as good as being involved in the early stages of such things as business planning, strategic planning, and merger and acquisition work....Your tax department has to be represented at the table when those decisions are made. The evolving model for the future is the tight integration of tax people with business unit planning.Costs associated with using after-tax performance measures include the additional wage that must be paid to compensate the manager for the increased risk due to potential tax law changes and the increased effort that results from including income tax expense in the compensation contract. Other potential costs associated with after-tax compensation include the administrative cost of allocating tax expense to a firm's SBU, increased tax examination costs, and increased tax authority scrutiny. Contrary to measuring after-tax compensation's benefits via observed ETR, there are no clear empirical surrogates for after-tax performance measures' costs. This study thus focuses on the realized benefits of compensating managers on an after-tax basis but does not provide evidence of the associated costs' magnitude.Proprietary data obtained in a survey of corporate executives are used to construct certain test variables, including those indicating whether CEOs and SBU managers are compensated using after-tax accounting-based performance measures. Publicly available data are used to construct ETR and other test variables. The results are consistent with the hypothesis that compensating SBU managers, but not CEOs, on an after-tax basis leads to lower ETR, resulting in an estimated median tax savings of $13.3 million annually. Sensitivity tests performed on a subsample of firms with high simulated MTR (Graham 1996) provide further evidence that low-MTR firms' potential ETR-lowering actions that could have ambiguous effects on cash flows and after-tax profits are not driving this result. Further sensitivity tests help rule out the proportion of tax function outsourcing as an alternative explanation for the statistically and economically significant negative relation between after- tax SBU-manager compensation and ETR.The results contribute to the accounting-based compensation literature by linking after- tax accounting-based performance measures to SBU-manager involvement that is incrementally effective in lowering firms' ETR. Consistent with Guidry et al. (1999) who document bonus-induced earnings management at the SBU level, this finding provides additional insight into the effect that SBU-manager accounting-based incentives have on managers' actions. Also, the estimated explicit tax savings resulting from after-tax performance measures provide corporate decision makers with information relevant to the design of SBU-manager incentive compensation plans.The paper proceeds as follows. The next section sets forth the hypotheses tested in this study. Section III outlines the empirical models and estimation procedures used in testing these hypotheses. Section IV provides a discussion of the data and sample, including a brief overview of the survey used to obtain proprietary compensation data. Results are presented in Section V. The final section provides the conclusion and a discussion of the study's limitations.II. HYPOTHESIS DEVELOPMENTNewman (1989), Cares and Guffey (2000), and Atwood et al. (1998) investigate firms' choices of after-tax earnings as the contracting variable in CEO bonus plans. These studies hypothesize that firms with greater tax-planning opportunities, consistent with the Antle and Demski (1988) controllability principle, are more likely to use after-tax performance measures. Using proxies for tax-planning opportunities, these studies collectively find that multinational status, number of operating segments, firm size, and capital intensity are positively associated with after-tax CEO compensation. Atwood et al. (1998) also presents evidence that leverage is negatively associated with this choice.企业税收筹划的有效性：基于对报酬的激励作用（上）约翰D·菲利普斯康涅狄格大学摘要本研究探讨首席执行官是否修正主管和业务部门经理利用税后会计为基础的绩效措施，导致较低的实际税率，以报酬激励用于税收筹划的有效性。
中华人民共和国企业所得税法2007中英文版(四)
第四章税收优惠Chapter IV Preferential Tax Policies第二十五条国家对重点扶持和鼓励发展的产业和项目，给予企业所得税优惠。
Article 25 The state implements preferential tax policies with respect to the industries and projects which have the major support of, and the development of which is encouraged by, the State.第二十六条企业的下列收入为免税收入：（一）国债利息收入；（二）符合条件的居民企业之间的股息、红利等权益性投资收益；（三）在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益；（四）符合条件的非营利组织的收入。
Article 26 The following income of an enterprise shall be income exempted from tax:(1)income from interest on government bonds;(2)income from equity investment, such as dividends and bonuses,between qualified resident enterprises;(3)income from equity investment, such as dividends and bonuses, whichis received from a resident enterprise by a non-resident enterprise that has institutions or establishments in China, and which is actually relevant to the said institutions or establishments; and(4)income of a qualified non-profit organization.第二十七条企业的下列所得，可以免征、减征企业所得税：（一）从事农、林、牧、渔业项目的所得；（二）从事国家重点扶持的公共基础设施项目投资经营的所得；（三）从事符合条件的环境保护、节能节水项目的所得；（四）符合条件的技术转让所得；（五）本法第三条第三款规定的所得。
企业所得税税收筹划研究外文翻译文献
企业所得税税收筹划研究外文翻译文献(文档含中英文对照即英文原文和中文翻译)Study on the Tax Planning of Enterprise Income TaxHongceng Cao & Xiaohui XuCollege of Economics, Shenyang UniversityShenyang 110044, ChinaGuojie AoDepartment of Accounting and Financial Affairs, Shenyang UniversityShenyang 110044, ChinaAbstractThe enterprise income tax occupies is very important status in the tax paying of enterprise, and it has large space of tax planning. Under the background that the new enterprise income tax law was issued, we discussed the problem how to use tax planning to reduce the tax burden of enterprise and realize the maximization of the total profit for the enterprise. In this article, we studied the tax financing in the stage of enterprise financing from the selection of financing mode and the confirmation of financing channel, and put forward that the enterprise should select the liability financing mode to the largest extent in the critical risk range of equity structure. We studied the tax planning in the stage of investment of enterprise from three aspects including correctly selecting theinvestment direc tion, confirming proper enterprise organization form and selecting tax saving investment subject. We studied the tax planning from two aspects such as income and charge deduction. We studied the tax planning in the distribution stage of enterprise management result from first utilizing taxable income to compensate the loss, the loss recovering sequence of domestic investment profit return and the profit distribution strategy in the low tax region. For above aspects, we all put forward our own new theoretical opinions.Keywords: Enterprise income tax, Tax planning, Tax preferenceComparing with the old enterprise income law, the new enterprise income law changed in many aspects such as the taxpayer, the pre-tax deduction, and the tax preference, which put forward new task for the tax planning of the enterprise income tax. Under the background of new enterprise income tax, we will discuss the tax planning in the main stages such as the enterprise financing, investment, management and distribution.1. Tax planning in the stage of enterprise financingThe tax planning of the income tax in the stage of enterprise financing mainly includes the contents about the financing mode and the financing channel.1.1 Tax planning of financing modeThe financing modes of enterprise mainly include the equity financing and liability financing, and two different financing modes will produce different tax results. Generally speaking, under the fixed tax rate level, the liability financing can produce the interest rigid cost which can be reported before tax. When the account profit is adjusted as the taxable income, the tax law allows that the interest expenditure induced by the liability can be deducted before tax in the same interest rate regulated by the Bank in the same period, which equals that the state finance assumes a quarter of interest cost fro the enterprise. The equity financing is the flexi ble cost of bonus stock which can be reported after tax. The mode that the enterprise provides bonus stock and dividend to the investors is only one item of the distraction of post-tax profit (net profit), and it must be distributed after tax. The tax saving difference between two financing modes is very obvious. In the equity structure of enterprise, the proportion of the liability equity is higher, and the saving effectof the tax cost is more significant. So under the prem ise that the rate of or return on inv estment is higher than the liability cost rate, enhancing the proportion of liability financing will bring extra economic benefits for the owner of the enterprise, and finally increase the value of the enterprise. But we should also pay attention to that will increase the financial risk of the enterprise, and excessive liability will even induce the ab normality of the enterprise equity structure, and the liability crisis will make the financial status of the enterprise fall into collapse. Therefore, before the enterprise makes the tax planning of financing mode, it must ensure that the equity structure is in the critical risk range.1.2 Tax planning of enterprise financing channelThe financing channels of enterprise mainly include bank loan, self-accumulation of enterprise, inter-enterprise lending interior collection of en terprise, bond or stock issuance and commercial credit. Under usual situation, the sequence of the tax burden from heavy to light is self-accumulation of enterprise, bank loan, inter-enterprise lending and interio collection of enterprise. The prin ciple of tax planning of financing channel is that under the premise that the equity structure is to select the channel with higher profit and lower harm in the critical risk range, through comparing the advantages and disadvantages of various financing channels.2. Tax planning in the investment stage of enterpriseFor the tax planning in the investment stage of enterprise, we mainly consider three aspects, i.e. the selection of investment direction, the selection of enterprise organization form and the selection ofinvestment mode.2.1 Selecting correct investment directionThe new enterprise income tax established the new tax preference which gave priority to the industrial preference assisted by the regional preference, giving attention to the social advancement . Investors should select the investmen industry to reduce the tax burden according to the regulations about the national industrial policies and tax preference and response the industrial policy gui dance of the government. First, because the industrial select possesses strategicmeanings for the development trend of the enterprise, so when the investors make the decision of industrial investment they should scientifically demonstrate the investment and carefully make the decision, and they should consider not only their own industrial advantages, but also national industrial support policies, industrial tax preference policies, and make the rare resources of the enterprise to the green sunrise industries such as the agriculture, scientific technology environment protection and energy saving. Second, the enterprise income tax regulated regional preference for Chinese western regions, minority regions and special economic zones, and the enterp rise should study out multiple selectable investment programs in possible investment regions, and it should not only compare the cost incomes of various regional investment programs, but compare the tax levels of various programs, and make the comprehensive evaluation for the comprehensive benefits of variou s regional investment programs, which can not only reduce the tax burden, but find the regional investment program with maximum economic benefit.2.2 Selecting proper enterprise organization formThe tax planning of enterprise organization form should mainly consider four parts including establishment, expansion, division and merger. First, we will study the tax planning when the enterprise is established and select the organization form. According to the organization form, the enterprise types include individual proprietorship enterprise, partnership enterprise and limited corporation which can be divided into limited liability company and joint stock limited partnership, and because the tax system regulates different tax burden levels for the enterprises with different organization forms, so the establishment costs and advantages of different organization forms are different, and the tax is one of factors we should consider when we select the organization form of the enterprise. Especially when the organization form of the enterprise has large influence to the production and management, the tax will be the important factor which we should consider, and investors can select the organization form of the ent erprise to reduce the tax burden for the enterprise. Second, we will research the tax planning when the enterprise is expanded and needs to select the organization form. Enterprise always actualizes the scale expansion by increasing branches, but the tax policies for the branches with different forms in the tax law are obviously different, so enterprise should select the organization form of the branch. For the filiale and the subsidiary company, they respectively have their advantages and disadvantages for the tax, so the loss of the branch can counteract the gain of the parent company and reduce the total taxable income of the company. The subsidiary company and the parent company are regarded as two entities in the law, but the subsidiary company can obtain various tax preference policies regulated by the laws or local government. So the enterprise should comprehen sively consider the profit ability of the branch when it selects the form of the branch, and it should adopt the form of filiale when the branch is in the loss period, and adopt the form of subsidiary company when the branch is in the profit period. Third, we will study the tax planning in the division and merger of the enterprise. According to the regulations of the enterprise income law, enterprises should pay the income tax by 25%, but it also regulates that the small-sized profit-mak ing enterprise can pay the income tax by 20%, so the middle and small-sized enterprise can adopt the division measure to separate the branch from th e enterprise to reduce the taxable income and the tax burden. Theenterprise income tax regulates that the profitable enterprise a nnexes unprofitable enterprise, it can use the accumulated loss of the unprofitable enterprise to counteract the profit of the profitab le enterprise and reduce the taxable income and the tax burden. Therefore, in the merger of enterprises, the profitable enterprise can reduce the enterprise income tax by annexing unprofitable enterprises.2.3 Selecting the investment subject of tax savingAccording to different forms of investment subject, the investment of enterprise can be divided into monetary investment, tangible investment and im material investment. The monetary investment doesn’t increase the tax burden of investors, but it w ill influence the cash flux and payment ability of the enterprise. Different tax regulations aim at different tangible investment types, for example, fo r the estate investment, investors need not pay relative sales tax (if investor belongs to the real estate enterprise, the land value increment tax needs not be paid temporarily), and the depreciation of the estate can be deducted before tax to reduce the tax base of the en terprise income tax. For the sock-in-trade investment, the tax law will regard it as the sales goods and increase the tax bases of the value increment tax and the enterprise income tax, and the enterprise need pay the increment tax and the enterprise income tax. The immaterial investment can deduct the withholding income tax for the enterprise, and realize the deduction before tax through amortization year by year, which can reduce the tax base of the enterprise income tax. So when the enterprise selects the investment subject, it can select the tangible investment and immaterial investment which are better than the monetary investment from the view of the invested enterprise. Certainly, for the view of investing enterprise, it will assume more tax burdens such as the enterprise income tax, the increment tax and the consump tion tax when it selects the tangible investment and immaterial investment, so the investing enterprise should comprehensively consider the tax burdens of two parties to select the proper investment form.3. Tax planning in the production and management stage of enterpriseThe tax base of the enterprise income tax is the taxable income amount which equals to that an enterprise’s total income amount of each tax year deducts the tax-free incomes, tax-exempt incomes, each deduction items as well as the permitted remedies for losses of the previous years. And the income items, tax-free incomes and tax-exempt incomes and each deduction items are all generated in the production and management of the enterprise. So the tax planning of the enterprise income tax in the production and management can be implemented from two items such as the income items and the deduction items.3.1 Tax planning of incomeThe total income amount of the enterprise in the present term is decided by the sales amount of the product, the unit sales price of the product and the selected sales mode of the product, so the tax planning of the enterprise income tax about the income mainly includes the scale of production and sale, the sales price and the sales mode. First, for the planning of production and sale scale, under the premise of certain sale unit price, the income scale of the enterprise is decided by the sales amount. The scale of production and sale belongs to the item independently controlled by the enterprise, and the scale of production and sale will influence the tax burden of the enterprise which will influence the scale of production and sale in the same way. Therefore, when the enterprise confirms the scale of production and sale, it must consider the tax burden at term. According to the en terprise’s self management ability, the enterprise should find the critical point of profit and loss, and seek the scale of production and sale with maximum profits. Second, for the planning of sales price, under the premise of certain production and sale amount, the income scale of the enterprise is decided by the price level which is also the item independently controlled by the enterprise. The enterprise should consider many factors such as the cost level, the market de mand and thecompetition strategy, and the tax burden level is the important factor which should be considered by the enterprise, and the confirmation of the sales price can not only include the pre-tax income and income tax of the enterprise, but will directly influence the increment tax and other relative taxes. In the tax planning of income, we should take the sales price as the factor we should mainly considered. Third, for the planning of sales mode, in the sales proce ss of the product, the enterp rise possesses the independent selection right to the sales mode, and different sales mode always apply in different tax policies, i.e. the treatment difference of tax exists in this aspect, which offers the possibility to utilize different sales mode to plan the income tax. In a word, under the premise disobeying the tax law, the enterprise should compress the income scale which has exceeded the critical point of the tax rate from the sales scale and the sales price, and make the enterprise obtain the preference policies of low tax rate. For the selection of sales mode, the enterprise should delay the implementation of the income and the tax obligation to the best, which will not only compress the income scale in the present term to make the enterprise obtain the preference policy of low tax rate, but also make the enterprise obtain the profit of interest-free loan because of delaying the implementation of tax obligation.3.2 Tax planning of cost charge deductionThe payout of the enterprise can be divided into the profitable payout and the capital payout according to the time of the profitable term. The profitable payout should be reported in th e present cost charge, and the capital payout is divided and respectively reported in the cost charges of the present and future terms. For these two sorts of payout, the planning of the enterprise income tax should treat them differently.3.2.1 Tax planning of profitable payoutBecause different situations of profit and loss, and different tax preferences will differently influence the tax planning of enterprise, so we should respectively plan the tax of the profitable payout aiming at different situations of profit and loss. First, suppose the enterprise is profitable, because the profit able payout can be deducted from the enterprise income tax, the enterprise should select the planning method with large prophase cost. To make the tax deduction effect of the cost exert its function as soon as possible, and delay the realization of the pr ofit, then enterprise should delay the tax obligation time of the income tax. Second, suppose the enterprise is in loss, the planning method should be combined with the loss remedy of the enterprise. The enterprise should try to make the cost charge in the year with pretax loss remedy higher and make the cost charge in the year w ithout or incompletely with pretax loss remedy lower, and accordingly ensure the tax reduction effect of the cost charge will be exerted to the largest extent. Finally, suppose the enterprise is enjoying th e preference policy of the enterprise income tax, because the taxdeduction effect of the cost charge in the tax deduction period will completely or pa rtly be deducted through the deduction preference, so the enterprise should select the planning method which has few costs in the tax deduction period and has more costs in the non-tax-deduction period.3.2.2 Tax planning of capital payoutAs the modernization degree of enterprise is gradually enhanced, the proportion of the purchase payout of the long-term assets such as the fixed assets and immaterial assets which reflect the progress of the technology of the enterprise is higher and higher, and the tax planning of the fixed assets depreciation and the immaterial assets salesmanship possesses special importance in the tax planning of th e enterprise income tax. First, the tax law doesn’t recognize the devaluation preparation of long-term assets which the enterprise picks up, but the taxpayer can utilize the relative regulations about the subseq uent expenses of the long-term assets to adjust the depreciation base. The enterprise should combine the long-term development, rebuild the fixed assetsdesignedly, enhance the technical level of the enterprise, and improve the comprehensive competition strengthen of the enterprise. At the same time , the enterprise can put the subsequent expenses acco rding with the capitalization cond itions into the fixed assets cost, increase the depreciation picking base, and accordingly increase the depreciation amount of the deduction, reduce the taxable inco me of the present term and save the tax. For various payouts which don’t accord with the confirmation conditions of long-term assets, they should be counted into the profit and loss of th e present term. Second, the “Chinese Enterprise Income Tax Law” regu lated that the fixed assets of the enterprise needed to be depreciated quickly because of technical progress, the enterprise could reduce the depreciation fixed number of year or adopt the method of quick depreciation. To reduce the depreciation year can quicken the withdrawal of the costs, move the anaphase cost charges to the anterior period, and move the prophase account profit to the latter period. When the tax rate is fixed, the delayed payment of the income tax equals to obtain an interest-free loan from the country. When the tax rate is not fixed, the extension of the depreciation term can also reduce the tax burden for the enterprise. And the selection of the depreciation method of the long-term assets should be scientific, reasonable and legal. Finally, when the enterprise is in the non-deduction period of the income tax, taxpayer should apply for reducing the residual proportion for the tax department in time according to the characters of the assets. When the residual proportion is reduced , the depreciation tax de duction will increase, which could not only maintain the taxpayer’s right, but bring large tax benefit for the taxpayer.4. Tax planning in the management result distribution stage of enterprise4.1 First utilizing the taxable income to compensate the lossFor the yearly loss of the enterprise, the tax law regulates to allow the enterprise uses the pretax profit in the next year to compensate it. And if the profit in the next year is not enough to compensate, the enterprise is allowed to compensate the loss year after year, but the longest term should be limited in 5 years. In this way, the enterprise can use the selection right of the assets price counting and amortization method allowed by the tax law, and the selection right of the expenses reported range standard to more report the pretax deduction items and deduction amount, and continue to induce the loss before the term of five years is at term, accordingly to prolong the term of the preference policy.4.2 Arranging the domestic investment return to compensate the loss according to the sequence from low tax rate to high tax rateAccording to the enterprise income tax, the investors’ after-tax profits returned from the associated enterprise should pay the income tax, but if the enterprise which is the investor has loss or past yearly loss which has not be remedied, the returned profit can be used to remedy the loss, and for the surplus part, the enterprise should pay the income tax. Therefore, if the investor is the enterprise which can be applicable for different income tax rates, the enterprise can select the sequence from low tax rate to high tax rate, to use th e returned investment profit remedy the loss and make the taxpayer’s income tax reduce to the least level.4.3 Keepin g that the investment return in the low tax region doesn’t be distributedIn the existing enterprise income tax, for the taxpayer’s profit returned from other enterprise which has paid the income tax, the tax amount of the tax payment can be adjusted when computing the income tax of the enterprise. If the profit of the invested enterprise has not be distributed to the investors, the investors need not to pay the income tax, and in this way, to keep that the investment return in the low tax region doesn’t be distributed and turn it into the investment capital can reduce investors’ tax burden.ReferencesChinese CPA Association. (2008). Tax Law. Beijing: Economic Science Press.The Fifth Session of the Tenth NPC. (2007). Enterpri se Income Tax Law of China. Mar. 16, 2007.Wang, Xinjian. (2006). The Method of Enterprise Tax Planning. Shandong Commercial Accounting. No.2.Zhou, Yan. (2008). Influences of New Enterprise Income Tax Law on Enterprise Tax Planning. Friends of Accounting.No.15.Zhuang, Fenrong. (2007). Hundred Classic Practical Examples of Tax Planning.Beijing: Mechanical Industry Press.企业所得税税收筹划研究曹宏层、徐晓慧（沈阳工业大学经济学院）、敖国杰（沈阳工业大学会计财务部）摘要企业所得税的税收空间很大，在企业的纳税额中占有很大的比重。
企业税收筹划中英文对照外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)1、Enterprises of the major means of tax planningTax planning is the premise of strict enforcement of tax laws to minimize tax, customs tax called. Enterprises to carry out the correct tax, the need for the adoption of the following major route of transmission.First, reasonable means of financing options. In accordance with the provisions of China's current tax law, corporate interest payments on the loan within a certain range can be pre-tax expenses, and dividends can only be spending the after-tax profits of enterprise expenses. From a tax point of view, appropriate to the bank business loans and financing between enterprises, rather than directly to thefund-raising benefits.Second, a reasonable choice of trading partners. China's existing value-added tax system has a general taxpayers and small-scale taxpayers on the points, choose a different supplier object, the tax burden on enterprises is not the same. For example, when the Department of suppliers of value-added tax general taxpayer, the businessafter the purchase of goods, according to the amount of tax deduction of input tax amount of the corresponding balance after payment of value-added tax; if the purchase of goods for small-scale taxpayers, VAT can not be achieved Its not contain the amount of input tax deduction, the tax burden more than the former. Such as open invoices can also be part of deduction.Third, "the easy way out" tax conversion. Enterprises will be converted tohigh-tax low-tax, refers to economic activities in the same, there are a variety of revenue options to choose from, the taxpayers to avoid "high-tax point", choose the "low tax" and reduce the tax liability . The most typical example of this is to runnon-taxable to the tax planning services. From the tax point of view, run mainly two: First, the same taxes, different tax rates. Systems such as supply and marketing enterprises, the general operating tax rate is 17% of the means of subsistence, but also the operating value-added tax rate of 13% of the agricultural means of production and so on. Second, different taxes, different tax rates. This usually refers to types of enterprises in their business activities, both value-added business project, the project also involves the business tax.Fourth, the cost of reasonable expenses. Enterprises does not violate tax laws and financial system under the premise of the full cost of the reasonable expenses, that may occur on the full estimated losses and narrow the tax base and reduce the amount of taxable income. Countries allow for costs incurred in the projects, such as wages, respectively, the total amount of tax by 2%, 14%, 1.5% extracts of trade union funds, staff welfare, staff education funding should be sufficient to mention as much as possible to the whole. For some of the losses that may occur, such as bad debt losses, businesses should be fully expected in the tax law as far as possible the extent permitted by the cap enough to reserve. This is in line with the national tax law and financial system, can receive the tax effect.Fifth, to reduce tax liability. Factors that affect the tax liability there are two, namely, tax base and tax rates, the smaller the tax base, lower tax rates, tax liability is also smaller. Tax planning can start from these two factors to find legitimate ways to reduce tax liability. For example, an enterprise December 30, 2005 estimated taxableincome amounted to 100,200 yuan, the enterprise income tax liability 25050 yuan (100200 ×25%). If the corporate tax planning, tax consulting fees to pay 200 yuan, the corporate taxable income 100,000 (100200-200), income tax liability 27,000 yuan (100000 × 27%), can be found by comparing, for tax planning to pay only 200 yuan, 6066 yuan tax is (33066-27000).Sixth, to weigh the severity of the overall tax burden. For example, manyvalue-added tax planning programs have the general taxpayer and the taxpayer to choose small-scale planning. If an enterprise is a non-tax-year sales of about 900,000 yuan of production enterprises and enterprises to buy the materials each year the price of non-value-added tax of 70 million or less. The company's accounting system, the conditions identified as the general taxpayers. If that is the general taxpayer, the company's products are value-added tax rate applies to 17% capital gains tax liability 34,000 yuan (90 × 17% -70 × 17%); If it is small-scale taxpayers, the rate is 6%, 5.4 VAT liability million (90 × 6%)> 3.4 million. Therefore, from the perspective of value-added tax general taxpayer should be selected. But, in fact, althoughsmall-scale VAT taxpayers pay 20,000 yuan, but the input tax amount of 119,000 yuan (70 × 17%), although it can not offset the costs, thereby increasing the cost of 119,000 yuan, the income tax reduction of 2.975 million (11.9 × 25%), than pay a 20,000 yuan of value-added tax. Therefore, the business tax planning in the selection of programs, not only to look in a certain period of time watching the program on tax less, and to consider business development goals, to choose to increase their overall revenue program.Seventh, take full advantage of preferential taxation policies. For taxpayers, the use of tax incentives for tax planning focuses on how the rational use of tax policies and regulations shall apply to the lower or more favorable tax rates, a well-planned production and operation activities, the actual tax burden to a minimum in order to achieve Festival tax effect. For example, according to China's Law of the State Council for approval of high-tech industrial development zone of the high-tech enterprises, since the production from the fiscal year income tax exemption for 2 years. To-business use of wastewater, waste gas, waste residue and other waste as themain raw materials for production, 5 years in the income tax reduction or exemption. In addition, to support agriculture and the development of UNESCO Wei investment, countries have different tax incentives. Business operators should refer to policy, comparing the investment environment, investment income, investment risks and other factors, decided to invest in the region, investment direction, as well as investment projects, a reasonable tax planning, in order to reduce the corporate tax burden.企业税收筹划的主要途径纳税筹划是在严格执行税法前提下，尽量减少缴税，习惯称其为节税。
企业所得税法中英对照
企业所得税法中英对照企业所得税法对国内外企业在中国境内取得的所得进行征税，是中国税法体系中的重要组成部分。
以下是企业所得税法中英对照的文章，旨在为读者提供生动、全面、有指导意义的解读。
IntroductionEnterprise Income Tax (EIT) Law is an essential component of China's tax system, aiming to tax domestic and foreign enterprises' income generated within the country's borders. This article provides a comprehensive and informative interpretation of the EIT Law, emphasizing its significance and offering practical guidance.Scope of Taxation企业所得税法的征税范围是企业所得。
按照该法，“企业所得”包括居民企业的所得和非居民企业的所得。
The scope of taxation under the EIT Law includes enterprise income, encompassing the income of resident enterprises and non-resident enterprises.Resident Enterprises居民企业是指依照中国税法规定在中国境内注册设立并具有住所或者实际经营机构的企业。
Resident enterprises are those registered and established within China's territory with a domicile or actual operating premises, in accordance with Chinese tax laws.Non-resident Enterprises非居民企业是指未在中国境内注册设立的企业，或在中国境内注册设立，却没有住所或者实际经营机构的企业。
企业所得税法中英对照
企业所得税法中英对照企业所得税是对企业盈利所得征税的一种税收制度，是国家财政收入的重要来源之一。
为了更好地了解和掌握企业所得税法相关内容，下面将为您制作一份关于企业所得税法中英对照的文章。
企业所得税法是一部专门规定企业所得税征税管理办法的法律。
企业所得税法通常会包括一系列的条款和条文，用于规范企业税务行为。
以下是企业所得税法的中英对照内容，以便更好地对比和学习：第一章总则Chapter I General Provisions第一条为了征收企业所得税，规范税务行为，保障税收征管的需要，制定本法。
Article 1 For the purpose of levying enterprise income tax, regulatingtax-related behaviors and ensuring tax administration, this Law is enacted.第二条本法所称企业所得税是指企业依法缴纳的所得税。
企业所得税的征收对象是企业的所得额。
Article 2 The term "enterprise income tax" as used in this Law refers to the income tax payable by enterprises. The object of enterprise income tax is the income of an enterprise.第三条本法所称企业是指下列各项企业单位：独资企业、合伙企业、合作企业、有限责任公司、股份有限公司、其他类型的有限责任企业、其他不以营利为目的的企业。
Article 3 The term "enterprise" as used in this Law refers to the following types of enterprise entities: sole proprietorship enterprises, partnership enterprises, cooperative enterprises, limited liability companies, joint stock companies, other types of limited liability enterprises, and non-profit-making enterprises.第四条本法所称企业的所得额是指企业依法确定的应纳税的所得统计数额。
企业所得税税收筹划研究大学毕业论文外文文献翻译及原文
毕业设计（论文）外文文献翻译文献、资料中文题目：企业所得税税收筹划研究文献、资料英文题目：文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14Study on the Tax Planning of Enterprise Income TaxHongceng Cao & Xiaohui XuCollege of Economics, Shenyang UniversityShenyang 110044, ChinaGuojie AoDepartment of Accounting and Financial Affairs, Shenyang UniversityShenyang 110044, ChinaAbstractThe enterprise income tax occupies is very important status in the tax paying of enterprise, and it has large space of tax planning. Under the background that the new enterprise income tax law was issued, we discussed the problem how to use tax planning to reduce the tax burden of enterprise and realize the maximization of the total profit for the enterprise. In this article, we studied the tax financing in the stage of enterprise financing from the selection of financing mode and the confirmation of financing channel, and put forward that the enterprise should select the liability financing mode to the largest extent in the critical risk range of equity structure. We studied the tax planning in the stage of investment of enterprise from three aspects including correctly selecting the investment direc tion, confirming proper enterprise organization form and selecting tax saving investment subject. We studied the tax planning from two aspects such as income and charge deduction. We studied the tax planning in the distribution stage of enterprise management result from first utilizing taxable income to compensate the loss, the loss recovering sequence of domestic investment profit return and the profit distribution strategy in the low tax region. For above aspects, we all put forward our own new theoretical opinions.Keywords: Enterprise income tax, Tax planning, Tax preferenceComparing with the old enterprise income law, the new enterprise income law changed in many aspects such as the taxpayer, the pre-tax deduction, and the tax preference, which put forward new task for the tax planning of the enterprise income tax. Under the background of new enterprise income tax, we will discuss the tax planning in the main stages such as the enterprise financing, investment, management and distribution.1. Tax planning in the stage of enterprise financingThe tax planning of the income tax in the stage of enterprise financing mainly includes the contents about the financing mode and the financing channel.1.1 Tax planning of financing modeThe financing modes of enterprise mainly include the equity financing and liability financing, and two different financing modes will produce different tax results. Generally speaking, under the fixed tax rate level, the liability financing can produce the interest rigid cost which can be reported before tax. When the account profit is adjusted as the taxable income, the tax law allows that the interest expenditure induced by the liability can be deducted before tax in the same interest rate regulated by the Bank in the same period, which equals that the state finance assumes a quarter of interest cost fro the enterprise. The equity financing is the flexi ble cost of bonus stock which can be reported after tax. The mode that the enterprise provides bonus stock and dividend to the investors is only one item of the distraction of post-tax profit (net profit), and it must be distributed after tax. The tax saving difference between two financing modes is very obvious. In the equity structure of enterprise, the proportion of the liability equity is higher, and the saving effectof the tax cost is more significant. So under the prem ise that the rate of or return on inv estment is higher than the liabilitycost rate, enhancing the proportion of liability financing will bring extra economic benefits for the owner of the enterprise, and finally increase the value of the enterprise. But we should also pay attention to that will increase the financial risk of the enterprise, and excessive liability will even induce the ab normality of the enterprise equity structure, and the liability crisis will make the financial status of the enterprise fall into collapse. Therefore, before the enterprise makes the tax planning of financing mode, it must ensure that the equity structure is in the critical risk range.1.2 Tax planning of enterprise financing channelThe financing channels of enterprise mainly include bank loan, self-accumulation of enterprise, inter-enterprise lending interior collection of en terprise, bond or stock issuance and commercial credit. Under usual situation, the sequence of the tax burden from heavy to light is self-accumulation of enterprise, bank loan, inter-enterprise lending and interio collection of enterprise. The prin ciple of tax planning of financing channel is that under the premise that the equity structure is to select the channel with higher profit and lower harm in the critical risk range, through comparing the advantages and disadvantages of various financing channels.2. Tax planning in the investment stage of enterpriseFor the tax planning in the investment stage of enterprise, we mainly consider three aspects, i.e. the selection of investment direction, the selection of enterprise organization form and the selection of investment mode.2.1 Selecting correct investment directionThe new enterprise income tax established the new tax preference which gave priority to the industrial preference assisted by the regional preference, giving attention to the social advancement . Investors should select the investmen industry to reduce the tax burden according to the regulations about the national industrial policies and tax preference and response the industrial policy gui dance of the government. First, because the industrial select possesses strategicmeanings for the development trend of the enterprise, so when the investors make the decision of industrial investment they should scientifically demonstrate the investment and carefully make the decision, and they should consider not only their own industrial advantages, but also national industrial support policies, industrial tax preference policies, and make the rare resources of the enterprise to the green sunrise industries such as the agriculture, scientific technology environment protection and energy saving. Second, the enterprise income tax regulated regional preference for Chinese western regions, minority regions and special economic zones, and the enterp rise should study out multiple selectable investment programs in possible investment regions, and it should not only compare the cost incomes of various regional investment programs, but compare the tax levels of various programs, and make the comprehensive evaluation for the comprehensive benefits of variou s regional investment programs, which can not only reduce the tax burden, but find the regional investment program with maximum economic benefit.2.2 Selecting proper enterprise organization formThe tax planning of enterprise organization form should mainly consider four parts including establishment, expansion, division and merger. First, we will study the tax planning when the enterprise is established and select the organization form. According to the organization form, the enterprise types include individual proprietorship enterprise, partnership enterprise and limited corporation which can be divided into limited liability company and joint stock limited partnership, and because the tax system regulates different tax burden levels for the enterprises with different organization forms, so the establishment costs and advantages of different organization forms are different, and the tax is one of factors we should consider when we select the organization form of the enterprise. Especially when the organization form of the enterprise has large influence to theproduction and management, the tax will be the important factor which we should consider, and investors can select the organization form of the ent erprise to reduce the tax burden for the enterprise. Second, we will research the tax planning when the enterprise is expanded and needs to select the organization form. Enterprise always actualizes the scale expansion by increasing branches, but the tax policies for the branches with different forms in the tax law are obviously different, so enterprise should select the organization form of the branch. For the filiale and the subsidiary company, they respectively have their advantages and disadvantages for the tax, so the loss of the branch can counteract the gain of the parent company and reduce the total taxable income of the company. The subsidiary company and the parent company are regarded as two entities in the law, but the subsidiary company can obtain various tax preference policies regulated by the laws or local government. So the enterprise should comprehen sively consider the profit ability of the branch when it selects the form of the branch, and it should adopt the form of filiale when the branch is in the loss period, and adopt the form of subsidiary company when the branch is in the profit period. Third, we will study the tax planning in the division and merger of the enterprise. According to the regulations of the enterprise income law, enterprises should pay the income tax by 25%, but it also regulates that the small-sized profit-mak ing enterprise can pay the income tax by 20%, so the middle and small-sized enterprise can adopt the division measure to separate the branch from th e enterprise to reduce the taxable income and the tax burden. The enterprise income tax regulates that the profitable enterprise a nnexes unprofitable enterprise, it can use the accumulated loss of the unprofitable enterprise to counteract the profit of the profitab le enterprise and reduce the taxable income and the tax burden. Therefore, in the merger of enterprises, the profitable enterprise can reduce the enterprise income tax by annexing unprofitable enterprises.2.3 Selecting the investment subject of tax savingAccording to different forms of investment subject, the investment of enterprise can be divided into monetary investment, tangible investment and im material investment. The monetary investment doesn’t increase the tax burden of investors, but it will influence the cash flux and payment ability of the enterprise. Different tax regulations aim at different tangible investment types, for example, fo r the estate investment, investors need not pay relative sales tax (if investor belongs to the real estate enterprise, the land value increment tax needs not be paid temporarily), and the depreciation of the estate can be deducted before tax to reduce the tax base of the en terprise income tax. For the sock-in-trade investment, the tax law will regard it as the sales goods and increase the tax bases of the value increment tax and the enterprise income tax, and the enterprise need pay the increment tax and the enterprise income tax. The immaterial investment can deduct the withholding income tax for the enterprise, and realize the deduction before tax through amortization year by year, which can reduce the tax base of the enterprise income tax. So when the enterprise selects the investment subject, it can select the tangible investment and immaterial investment which are better than the monetary investment from the view of the invested enterprise. Certainly, for the view of investing enterprise, it will assume more tax burdens such as the enterprise income tax, the increment tax and the consump tion tax when it selects the tangible investment and immaterial investment, so the investing enterprise should comprehensively consider the tax burdens of two parties to select the proper investment form.3. Tax planning in the production and management stage of enterpriseThe tax base of the enterprise income tax is the taxable income amount which equals to that an enterprise’s total inco me amount of each tax year deducts the tax-free incomes, tax-exempt incomes, each deduction items as well as the permitted remedies for losses of the previous years. And the income items, tax-free incomes and tax-exempt incomes and each deduction items are all generated in the production and management of the enterprise. So the tax planning of the enterprise incometax in the production and management can be implemented from two items such as the income items and the deduction items.3.1 Tax planning of incomeThe total income amount of the enterprise in the present term is decided by the sales amount of the product, the unit sales price of the product and the selected sales mode of the product, so the tax planning of the enterprise income tax about the income mainly includes the scale of production and sale, the sales price and the sales mode. First, for the planning of production and sale scale, under the premise of certain sale unit price, the income scale of the enterprise is decided by the sales amount. The scale of production and sale belongs to the item independently controlled by the enterprise, and the scale of production and sale will influence the tax burden of the enterprise which will influence the scale of production and sale in the same way. Therefore, when the enterprise confirms the scale of production and sale, it must consider the tax burden at term. According to the enterprise’s self management ability, the enterprise should find the critical point of profit and loss, and seek the scale of production and sale with maximum profits. Second, for the planning of sales price, under the premise of certain production and sale amount, the income scale of the enterprise is decided by the price level which is also the item independently controlled by the enterprise. The enterprise should consider many factors such as the cost level, the market de mand and the competition strategy, and the tax burden level is the important factor which should be considered by the enterprise, and the confirmation of the sales price can not only include the pre-tax income and income tax of the enterprise, but will directly influence the increment tax and other relative taxes. In the tax planning of income, we should take the sales price as the factor we should mainly considered. Third, for the planning of sales mode, in the sales proce ss of the product, the enterp rise possesses the independent selection right to the sales mode, and different sales mode always apply in different tax policies, i.e. the treatment difference of tax exists in this aspect, which offers the possibility to utilize different sales mode to plan the income tax. In a word, under the premise disobeying the tax law, the enterprise should compress the income scale which has exceeded the critical point of the tax rate from the sales scale and the sales price, and make the enterprise obtain the preference policies of low tax rate. For the selection of sales mode, the enterprise should delay the implementation of the income and the tax obligation to the best, which will not only compress the income scale in the present term to make the enterprise obtain the preference policy of low tax rate, but also make the enterprise obtain the profit of interest-free loan because of delaying the implementation of tax obligation.3.2 Tax planning of cost charge deductionThe payout of the enterprise can be divided into the profitable payout and the capital payout according to the time of the profitable term. The profitable payout should be reported in th e present cost charge, and the capital payout is divided and respectively reported in the cost charges of the present and future terms. For these two sorts of payout, the planning of the enterprise income tax should treat them differently.3.2.1 Tax planning of profitable payoutBecause different situations of profit and loss, and different tax preferences will differently influence the tax planning of enterprise, so we should respectively plan the tax of the profitable payout aiming at different situations of profit and loss. First, suppose the enterprise is profitable, because the profit able payout can be deducted from the enterprise income tax, the enterprise should select the planning method with large prophase cost. To make the tax deduction effect of the cost exert its function as soon as possible, and delay the realization of the pr ofit, then enterprise should delay the tax obligation time of the income tax. Second, suppose the enterprise is in loss, theplanning method should be combined with the loss remedy of the enterprise. The enterprise should try to make the cost charge in the year with pretax loss remedy higher and make the cost charge in the year w ithout or incompletely with pretax loss remedy lower, and accordingly ensure the tax reduction effect of the cost charge will be exerted to the largest extent. Finally, suppose the enterprise is enjoying th e preference policy of the enterprise income tax, because the taxdeduction effect of the cost charge in the tax deduction period will completely or pa rtly be deducted through the deduction preference, so the enterprise should select the planning method which has few costs in the tax deduction period and has more costs in the non-tax-deduction period.3.2.2 Tax planning of capital payoutAs the modernization degree of enterprise is gradually enhanced, the proportion of the purchase payout of the long-term assets such as the fixed assets and immaterial assets which reflect the progress of the technology of the enterprise is higher and higher, and the tax planning of the fixed assets depreciation and the immaterial assets salesmanship possesses special importance in the tax planning of the enterprise income tax. First, the tax law doesn’t recognize the devaluation preparation of long-term assets which the enterprise picks up, but the taxpayer can utilize the relative regulations about the subseq uent expenses of the long-term assets to adjust the depreciation base. The enterprise should combine the long-term development, rebuild the fixed assets designedly, enhance the technical level of the enterprise, and improve the comprehensive competition strengthen of the enterprise. At the same time , the enterprise can put the subsequent expenses acco rding with the capitalization cond itions into the fixed assets cost, increase the depreciation picking base, and accordingly increase the depreciation amount of the deduction, reduce the taxable income of the present term and save the tax. For various payouts which don’t accord with the confirmation conditions of long-term assets, they should be counted into the profit and loss of th e present term. Second, the “Chinese Enterprise Income Tax Law” regulated that the fixed assets of the enterprise needed to be depreciated quickly because of technical progress, the enterprise could reduce the depreciation fixed number of year or adopt the method of quick depreciation. To reduce the depreciation year can quicken the withdrawal of the costs, move the anaphase cost charges to the anterior period, and move the prophase account profit to the latter period. When the tax rate is fixed, the delayed payment of the income tax equals to obtain an interest-free loan from the country. When the tax rate is not fixed, the extension of the depreciation term can also reduce the tax burden for the enterprise. And the selection of the depreciation method of the long-term assets should be scientific, reasonable and legal. Finally, when the enterprise is in the non-deduction period of the income tax, taxpayer should apply for reducing the residual proportion for the tax department in time according to the characters of the assets. When the residual proportion is reduced , the depreciation tax de duction will increase, which could not only maintain the taxpayer’s right, but bring large tax benefit f or the taxpayer.4. Tax planning in the management result distribution stage of enterprise4.1 First utilizing the taxable income to compensate the lossFor the yearly loss of the enterprise, the tax law regulates to allow the enterprise uses the pretax profit in the next year to compensate it. And if the profit in the next year is not enough to compensate, the enterprise is allowed to compensate the loss year after year, but the longest term should be limited in 5 years. In this way, the enterprise can use the selection right of the assets price counting and amortization method allowed by the tax law, and the selection right of the expenses reported range standard to more report the pretax deduction items and deduction amount, and continue to induce the loss before the term of five years is at term, accordingly to prolong the term of the preference policy.4.2 Arranging the domestic investment return to compensate the loss according to the sequence from low tax rate to high tax rateAccording to the en terprise income tax, the investors’ after-tax profits returned from the associated enterprise should pay the income tax, but if the enterprise which is the investor has loss or past yearly loss which has not be remedied, the returned profit can be used to remedy the loss, and for the surplus part, the enterprise should pay the income tax. Therefore, if the investor is the enterprise which can be applicable for different income tax rates, the enterprise can select the sequence from low tax rate to high tax rate, to use th e returned investment profit remedy the loss and make the taxpayer’s income tax reduce to the least level.4.3 Keeping that the investment return in the low tax region doesn’t be distributedIn the existing enterprise income tax, for the taxpayer’s profit returned from other enterprise which has paid the income tax, the tax amount of the tax payment can be adjusted when computing the income tax of the enterprise. If the profit of the invested enterprise has not be distributed to the investors, the investors need not to pay the income tax, and in this way, to keep that the investment return in the low tax region doesn’t be distributed and turn it into the investment capital can reduce investors’ tax burden.ReferencesChinese CPA Association. (2008). Tax Law. Beijing: Economic Science Press.The Fifth Session of the Tenth NPC. (2007). Enterpri se Income Tax Law of China. Mar. 16, 2007.Wang, Xinjian. (2006). The Method of Enterprise Tax Planning. Shandong Commercial Accounting. No.2.Zhou, Yan. (2008). Influences of New Enterprise Income Tax Law on Enterprise Tax Planning. Friends of Accounting.No.15.Zhuang, Fenrong. (2007). Hundred Classic Practical Examples of Tax Planning.Beijing: Mechanical Industry Press.企业所得税税收筹划研究摘要企业所得税的税收空间很大，在企业的纳税额中占有很大的比重。
中华人民共和国企业所得税法 英文
中华人民共和国企业所得税法英文Enterprise Income Tax Law of the People's Republic of ChinaChapter I General ProvisionsArticle 1 This Law is formulated in accordance with the Constitution to regulate the imposition of enterprise income tax, to protect the legitimate rights and interests of taxpayers, and to promote the healthy development of the socialist market economy.Article 2 Enterprise income tax shall be levied in the territory of the People's Republic of China on the income derived by enterprises and other organizations.Article 3 The State Council shall establish a unified system for the imposition and collection of enterprise income tax.Article 4 The term "enterprise" as used in this Law refers to limited liability companies, joint-stock limited companies, foreign-invested companies, and other enterprises and organizations established in accordance with the law within the territory of the People's Republic of China.Article 5 The term "other organizations" as used in this Law refers to institutions and organizations established in accordance with the law that do not engage in business activities.Chapter II Taxable IncomeArticle 6 The taxable income of a resident enterprise refers to theincome derived from production and business operations, and other incomes received by the enterprise, minus non-taxable income, and additional deductions as stipulated by law.Article 7 The taxable income of a non-resident enterprise refers to the income derived from sources within the territory of thePeople's Republic of China, minus non-taxable income, and additional deductions as stipulated by law.Article 8 The methods for determining taxable income include the actual income method, the actual expense method, and the reasonable expense method.Article 9 The following incomes shall be non-taxable:1. Government subsidies and rewards for public welfare;2. Income derived from issuance and transfer of government bonds;3. Income derived from donations for the purpose of public welfare in accordance with the law;4. Income derived from foreign aid projects;5. Income derived from the transfer of assets during mergers and acquisitions between enterprises as provided by law;6. Income derived from investment projects that enjoy a reduction or exemption from enterprise income tax under State regulations;7. Income derived from individual industrial and commercial businesses by the disabled;8. Income derived from scientific research and development, technological innovation, and other technology transfer activities;9. Income derived from contributions to education, scientific research, and charitable undertakings;10. Income derived from agricultural production;...(Note: The above translation sample only covers a small portion of the Enterprise Income Tax Law of the People's Republic of China. The actual length of the translation may exceed the required 500 words.)。
企业所得税法中英对照
企业所得税法中英对照企业所得税法是中国的一部重要税法，对企业的纳税义务和纳税方式进行了规定。
下面是企业所得税法的中英对照：第一条为了规范企业所得税的征收管理，调节国民经济的结构，促进经济发展和社会进步，根据中华人民共和国宪法，制定本法。
Article 1: In order to regulate the collection and administration of corporate income tax, adjust the structure of the national economy, promote economic development and social progress, this law is formulated in accordance with the Constitution of the People's Republic of China.第二条本法所称企业所得税缴纳义务人，包括居民企业经营者和非居民企业经营者。
Article 2: The persons liable to pay corporate income tax referred to in this law include resident enterprise operators and non-resident enterprise operators.第三条企业所得税法调整政策适用期限由国务院规定。
Article 3: The adjustment period for corporate income tax laws and policies shall be determined by the State Council.第四条企业所得税的税款以以下应纳税所得额为计税依据：（一）所有权人取得的赢利；（二）其他经济利益，依照国务院税务主管机关的规定计征。
Article 4: The taxable income of corporate income tax is based on the following taxable income:(1) Profits obtained by owners;(2) Other economic benefits, as assessed according to the regulations of the tax authorities under the State Council.第五条企业所得税的税率为25%。
企业所得税 英文版
Enterprise Income Tax IntroductionEnterprise Income Tax (EIT) is a tax levied on the annual income of enterprises in a country. It is an important source of revenue for the government and plays a crucial role in the economic development of a country. This document provides an overview of the enterprise income tax system, including its purpose, calculation, and regulations.PurposeThe purpose of the enterprise income tax is to ensure frness and equity in the taxation of corporate profits. By imposing a tax on the income earned by enterprises, the government ms to generate revenue that can be used for public goods and services, such as infrastructure development, education, healthcare, and social welfare programs.Taxable IncomeThe taxable income for enterprises is calculated based on the net profit derived from their business activities. Net profit is determined by subtracting allowable deductions, such as business expenses and depreciation, from the total revenue. Some countries may also allow certn tax incentives or deductions for specific industries or investments in order to encourage economic growth and development.Tax RateThe tax rate for enterprise income tax varies from country to country. It is usually expressed as a percentage of the taxable income. In some cases, different tax rates may apply to different types of enterprises or industries. The tax rate may also be progressive, meaning that higher levels of income are subject to higher tax rates.ComplianceEnterprises are required to comply with the regulations pertning to enterprise income tax.This includes keeping proper accounting records, filing tax returns, and paying the tax liability on time. Flure to comply with these regulations can result in penalties and fines imposed by the tax authorities.Tax TreatiesMany countries have signed bilateral tax treaties with other countries to avoid double taxation and promote cross-border trade and investment. These tax treaties provide rules for the allocation of taxing rights between thecountries, as well as provisions for the exchange of information and the resolution of tax disputes. Enterprises engaged in international business activities need to consider the provisions of these tax treaties to ensure compliance with the relevant tax laws.Tax PlanningTax planning is a legitimate practice that allows enterprises to minimize their tax liability by taking advantage of avlable deductions, exemptions, and other tax incentives. However, itis important to note that aggressive tax planning or engaging in tax evasion is illegal and can result in severe penalties. Enterprises need to ensure that their tax planning activities are in compliance with the tax laws and regulations of their country. ConclusionEnterprise income tax is a significant component of the overall tax system of a country. It plays a crucial role in the generation of government revenue and the promotion of economic development. Enterprises need tounderstand the tax laws and regulations relating to enterprise income tax and ensure compliance to avoid penalties and fines. Additionally, tax planning should be undertaken in a responsible and legal manner to minimize the tax burden while mntning compliance with the relevant tax laws.。
企业所得税法中英对照
企业所得税法中英对照《企业所得税法》是中华人民共和国用于规范企业所得税征收和管理的法律法规。
以下是一份《企业所得税法》的中英对照版本，供参考。
请注意，该对照版本可能不是官方版本，仅供了解，具体应以官方法律文本为准。
中文版：《企业所得税法》第一章总则第一条为了规范企业所得税的征收管理，促进企业经济效益的提高，制定本法。
第二条在中华人民共和国境内的企业、个体工商户以及其他组织和个人（以下统称企业）的所得，适用本法。
第三条企业所得税的税率为25%。
第四条企业所得税的征收管理，实行查账征收，税务机关负责查账。
...英文版：Enterprise Income Tax LawChapter I General ProvisionsArticle 1In order to regulate the collection and administration of enterprise income tax, promote the improvement of economic benefits of enterprises, this Law is formulated.Article 2 This Law is applicable to the income of enterprises, including enterprises, individual industrial and commercial households, andother organizations and individuals (hereinafter collectively referred to as enterprises) within the territory of the People's Republic of China. Article 3 The tax rate for enterprise income tax is 25%.Article 4 The collection and administration of enterprise income tax shall be implemented through examination and verification, and the tax authorities shall be responsible for examination and verification. ...请注意，以上仅为简要对照版本，具体法律文本内容可能会有调整和修改。
中小企业的企业所得税税收优惠 文献综述 外文翻译
文献出处：Blažić, Helena, Preferential Corporate Income Tax Treatment for SMEs: An International Comparison (2012).Str. 13-32.. Available at SSRN: https:///abstract=2334770第一部分为译文，第二部分为原文。
默认格式：中文五号宋体，英文五号Times New Roma，行间距1.5倍。
中小企业的企业所得税税收优惠：国际比较摘要：本文分析了中小企业企业所得税的各种形式的税收优惠（税率，各种奖励措施，简化措施和基于企业所得税的其他税收减免）作为促进经济增长的措施之一。
分析集中在成立的中小企业，目的是对经合组织/欧盟/欧洲经济共同体/欧洲经济共同体国家进行比较分析，并提及斯洛文尼亚和克罗地亚。
主要方法是根据不同的基本和优惠的企业和个人所得税税率（包括地方税和附加）进行国际比较，并计算总体有效法定股息税率（分配利润总体税，其中包括企业所得税和个人税率，包括不同的税收整合方法）。
通过比较最高个人所得税率和股息总体有效法定税率，对“激励融入”进行评估。
报告显示，中小企业企业所得税税率较低并不仅限于企业所得税税率较高的国家。
基本和较低/优惠税率之间的相对差异可能甚至高于基本利率的一半。
可以得出结论，总体而言，中小企业的法定实际有效股息税率总体上的总体有效法定股息率相对较高。
大多数中小企业企业所得税税率降低的国家并不具有纳入义务，反之亦然。
但是，克罗地亚和斯洛维尼亚对中小企业没有优惠的企业所得税税率在所做的两项分析上均具有优势。
三分之二的欧盟成员国对中小企业实行不同的税收减免。
几乎所有这些都允许古典投资激励以及一些额外的激励措施（研发，创新）。
大多数新的欧盟成员和几乎所有的SEE也允许一些企业收入对中小企业的税收减免/激励措施，但这里主要是简化措施的不同，主要是以较不频繁的形式或根本不提供预付款项。
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(文档含英文原文和中文翻译)中英文资料对照外文翻译企业所得税的税收法律体系的结构研究摘要中华人民共和国企业所得税法于2008年1月1日起颁布实施，根据这部法律，企业所得税法律制度已经改变。
这部法律经历了较长时间才得以颁布，并且需要一定时间对该法从宪制性法律到税收政策进行系统地整合。
宪法约束下的征税权力的缺乏，基本税法的沉默，以及税收政策的任意颁布导致了企业所得税法体系的不稳定。
立法者应宣布根据宪法法律的征税权力，形成一个一般的税收法律，一段时间来筛选税收政策，使税收系统得到进一步的完善。
关键词：企业所得税法重组比较1.简介公司所得税是一个针对公司每一纳税年度的应纳税所得额而征收税款的税种。
它长期、广泛地被应用于世界各国，例如美国的公司税。
而中国长期实行的公司所得税是“企业所得税”，2008年最新颁布的法律被命名为“中华人民共和国企业所得税法”（以下简称“企业所得税法”）。
它针对企业的各项收入，如销售、服务、利息，或出租所得进行征税，税收是在中国起着越来越重要的作用。
然而中国的所得税结构是不稳定的，主要有两个原因。
首先，企业所得税的税收法律体系正在建设中。
在过去的几十年里，为满足社会和经济发展的需要，法律和法规不断地被制订、修改和修订，企业所得税法律制度也经历着相同的发展历程。
法律界不仅做出巨大努力填补企业所得税法领域的空白，如在2008年颁布的“企业所得税法”，同时也废除了部分法规和规章，以适应WTO的要求，例如，国家税务总局发布分别于2006年和2008年下发了两个通知以规范企业相关税法规定。
特别是第二个通知尤为重要，因为新的企业所得税法已经颁布，致使旧法下的旧政策不适用了。
这种调整是一个持续的过程，并且会一直持续下去。
其次，经济的高速发展导致了税收政策和裁决的任意发布。
中国每年都在进步，并且伴随市场的变化变得越来越复杂。
同时，问题在不断地涌现，其中有一些类似的情况，而另一些则是特别的或独特的案例。
因为制订一项新的法律需要复杂的过程，同时要耗费大量的时间，因而制订相关法规条例就称为了快速有效的方式。
此外，制订法规条例也不需要像法律那样针对每种情况都进行规定，除非该问题已经在全国漫延。
这就是很多的解释、措施、通知排除个别案件或只处理特定的法律适用问题的原因。
在下面的章节中，我将通过引进其他国家更为复杂的企业所得税，如美国和英国的法律制度为中国提供的可能的重组方案。
当征税权力受制于宪法性法律，一部基础法律被制订，同时税收规定被统一和简化，企业所得税法律制度中的不协调部分将会被完善。
2．征税权力需由“宪法”规定税权是一种基本的主权的事件。
税收是提高收入的主要手段，同时税收的权力也涉及摧毁。
鉴于这样的特点，这种权力通常是受到宪法、境内最高的法律权威，或是最高立法机关的限制，例如国会或一些国家政府的分支机构。
这种安排的目的是降低民主社会中滥用权力的可能性。
企业所得税的征税权力也是它的一部分。
但是，这种机制在中国还没有出现。
在古代，国王或皇帝很容易通过发号施令征收税款或对税法进行更改，因为他的命令是所有公民都必须绝对尊崇的，这就阻止了权力限制制度的建立。
高度集中的政府往往任意使用征税的特权。
当时，普遍的观念认为本国之内的一切事物都属于国王。
因此，他可以决定何时以及如何从他的子民手中获取什么，税收就包括在内。
人们没有合法的权利对事物的所有权进行斗争，因为其所有权不受保护。
无能为力的下层社会的民众只能服从命令，照章纳税。
一直到近代，这种情况才得到改善。
政府第一次试图规范征税权力，没有专门规定宪法下的企业所得税权力。
然而，军阀时代的政治斗争没有使中国进入民主社会。
结果，第一次的尝试以失败告终。
严峻的社会环境缺乏民主，不甚健全的法律和秩序大大推迟了理想权力在宪法性法律下的实现。
中央集权越高，对权力进行限制的可能性越小。
类似的情况再次出现在新中国成立后的计划经济体制时代。
在那种情况下，没有其他的权力可以平衡它。
任何方式，如通过宪法来限制中央权力对税法的控制都是不可能的。
“改革开放政策”于1978年开始改变这个国家的经济和社会结构，但直到今天，征税权力在宪法性法律中没有得到规范的情况仍未改善。
中华人民共和国宪法中，只明确规定了缴纳税款是公民的义务，而对企业进行征税的权力并没有体现。
宪法性法律在一个国家的所有法律中是至高无上的，它规定了权力的来源，包括基本原则，国家事务，人的基本权利和政府部门的关系。
一个限制人民权利的行使或个人财产的使用权的权力，应在宪法性法律中予以规定。
税收，尤其是企业所得税，作为对人们的收入进行强制性征收的手段，属于此类。
如果没有最高级别法律的授权，权力很容易被滥用，后果则是民不聊生，历史上类似的情况不断重演。
因此，宪法性法律，作为一国的母法，应当肩负起通过正当程序规定税收权力的责任。
大宪章限制了国王的权力，包括对税收法律，从而打开了英国宪法新的一页。
它颁布于1215年，是第一个由议员们强制当时的英国国王约翰一世而签署的文件，他们想通过法律来限制国王的特权并使自己的权利得到保障。
这使得国王约翰一世授予所有民众大宪章上所描述的权利和自由，同时也使他自己和英格兰未来的国王和地方法官都置身于大宪章的约束之下。
它说，“任何自由人，如未经其同级贵族之依法裁判，或经国法判决，皆不得被逮捕，监禁，没收财产，剥夺法律保护权，流放，或加以任何其他损害。
不得向任何人出售，拒绝，或延搁其应享之权利与公正裁判。
这意味着任何人，包括国王或国会议员，都不得凌驾于法律之上。
在这种情况下，税金就不再由国王任意征收，二是由法律和被征税的人来规定。
不同于英国，美国将征税权力授予宪法约束下的国会。
第1条第8条第1条被称为税收条款，其中说，国会有权铺设和收集的税收、捐税、关税和消费税，支付债务和提供共同防务和美国的一般福利;但一切捐税、关税和消费税应在全美均匀分配。
美国国会代表美国人民，因此，税权是在人民的手中。
除了一般税收条款，联合美国宪法授权国会的权力，奠定并收集第十六次修订通过税收对收入。
它的地址，国会有权铺设和收集收入税，从什么了派生源，没有几个国家之间的分摊，不考虑任何人口普查或枚举。
除英国和美国，在税收权力的规定上有另外两种方式。
一个是意大利宪法中提到人民缴纳税款的义务，但没有对征税权力进行明确规定。
它类似于中国的现行宪法。
另一种是以日本宪法为代表的，其中包括人缴纳税款的义务以及没有凌驾于法律之上的税收的原则。
但相比美国或英国的宪制性法律授权制定法律来征收税款，地方政府部门的规定显然让人不放心。
在我看来，宪法作为一个国家的母法，其中的条例应该具有普遍性、通俗性及高度浓缩的特点，而并不必要因税收的特别需要而制定税务事项。
公平，透明，效率或没有凌驾于法律之上的税收原则是合适的，但其他如基本程序或三权分立等则过于详细。
另一个非常重要的问题是，对税收立法的司法审查必须写入宪法性法律，司法回顾税收立法理由关系。
这对现代政府制度的权力分离的运作是一个很好的例子。
然而，在目前中国的税收法律制度中，它仍然是空白的。
3.税收政策和裁决的筛选大部分企业所得税的政策或裁决是由官方意见所领导的国家税务部门发布的，他们整合个别纳税人的要求和应用规则来制定意见。
当企业所得税个案在税法中找不到法律依据时，就由暂行条例来裁决如何处理。
在找不到其他方法来解决问题时，就要求发布裁决来填补空白。
在中国，国家税务总局主要以“通知”或“回复”的形式发布税收政策和规则。
由于税法中的不足，本应由税法规定的规则、条例、税务裁决等都由法规来规定，这使得法规担负起了本不属于它的职责。
至于企业所得税，制订大量税务条例导致了矛盾和不稳定。
2008年1月1日之前，双重规定是不稳定因素的原因。
也就是说，国内企业适用1994年颁布的“中国企业所得税的暂行规定”，而国外企业适用1991年4月颁布的“中华人民共和国外商投资企业和外国企业所得税法”，因此发出了很多通知来协调两部法律之间的差异。
4．重组体系的建议从理论上说，中国在完善宪法体系的第二和第三级层面中面临困难。
“税收征管法”属于特殊法，而不是基本法，它是由全国人大常委会制订的。
它为什么能和税收基本法并行呢？另一方面，企业所得税法属于第二层级而不是第三层级的法律，是由全国人民代表大会制订的。
这是否意味着它与税收基本法是属于同一级别呢？如果是这样，它又怎么被基本税法领导呢？个人所得税法是在适当的位置出现，但大多数其他具体的税收规则则处于较低水平。
另外，可以重新定义体系，使其不致陷入僵局，就是把第二和第三层级合并到一起。
我认为，虽然法律是由全国人大还是全国人大常委会制订应有所差异，但至少它们都是法律，因此无需将它们进一步划分为其是否是基本法。
这是一个简单的方法，但并非是最佳选择。
在我看来，应坚持完善体系的结构，并将其作为一个最终目标。
该国应该制订的基本税法以及税收征管法，同时修订“企业所得税法”。
中国完善企业所得税法律体系的项目已经启动，我们很高兴看到这样良好的开端。
然而还需要耗费更多的时间和经历去努力工作，我们期待看到中国立法机构为解决这些问题而取得跨越式的进步。
Research on the Structure of China’s EnterpriseIncome Tax Law SystemAbstract：The PRC enterprise income tax law was enacted on January 1, 2008, with accordance to which the enterprise income tax law system has been changing. It took a long time to promulgate the law just as it takes and will take certain period to integrate the system from the constitutional law to tax polices. The lack of taxing power under constitutional law, the silence of a basic tax law, and the arbitrary of tax policy issuance lead to an unstable structure of enterprise income tax law system. Lawmakers shall announce the taxing power under the constitutional law, form a general tax law, and take time to screen tax policies to improve the system.Key words:Enterprise,Income Tax Law,Restructure,Comparison1. IntroductionCorporate income tax is a tax imposed for each taxable year on the taxable income of every corporation [1]. It is the term that widely used in the world, for example, known as Corporate Tax in the US. However, the term China adopts for the corporate income tax is “enterprise income tax”, and it named the new law promulgate in 2008 the “Enterprise Income Tax Law of People’s Re-public of China” (hereinafter “EIT Law”). Imposed on various incomes of enterp rises such as incomes from sales, services, interests, or the rental property [2], the tax is playing a more and more important role in China.However, the enterprise tax structure in China is unstable. There are two major reasons. First, the enterprise income tax law system is under construction. Laws and regulations have been made, amended, or revised to meet the needs of society or economic development in the past decades. The same to the history of enterprise income tax law system development. Not only have great efforts been made to fill the blank of enterprise income tax law field such as the EIT Law was promulgated in 2008, but also regulations and rules have been expelled or organized to meet the WTO requirements, for instance, the State Administration of Taxation issued two notices to screen enterprise related tax rules, one in the year 2006 [10] and the other in 2008 [11], especially the second notice because the EIT law was en-acted so that old policies under old laws could not be applied anymore. Such kind of adjusting is an ongoing process and will continue into the future.Second, the quick economic development involves arbitrary issuance of tax policies and rulings. China is making progress each year, accompany with which the market changes and becomes more and more sophisticated. Meanwhile, problems have appeared case by case, some of which have similar situation while others are particular or unique. Since making a new law requires complicated processes and is time-consuming, a quick and effective way instead is to issue policies. Moreover, it is unlikely to make laws for each case unless the problem goes wild in the country. That is the reason many explanations, measures, and notices have been issued to rule individual cases or to deal with particular law application problem.Three aspects compose the incompleteness of the structure of enterprise income tax law system: the lack of taxing power under constitutional law, the silence of a basic tax law, and the arbitrary of tax policy issuance. In the following sections, each aspect is discussed one after anther through introduction of countries with comparatively more sophisticated corporate income tax law sys-tem such as the US and the UK for the purpose of pro-viding China with possible options for the restructure of the system. When the taxing power is announced under the constitutional law, a basic tax law is made, and tax rulings are simplified and consistent, the disproportionate layer of enterprise income tax law system will be fixed.2. Taxing Power under the Constitutional LawThe power to tax is a basic incident of sovereignty. A tax is primarily a means of raising revenue, and the power to tax involves the power to destroy. Given such a characteristic, this power is normally controlled and limited by the constitutional law, the highest legal authority within the territory, and is exercised by the top legislature, such as the Congress or the perspective governing branch in individual countries. The purpose of such arrangement is to lower the possibility of power abuse in the democratic society. The enterprise income taxing power shall be part of it. However, such mechanism has not appeared in China.In ancient times, it was easy for the King or Emperor to issue orders to levy taxes or to make changes because his orders were absolute regulation that all citizens had to obey, which prevented power limitation from being established. Highly centralized government tended to the arbitrary use of tax privilege. At that time, the dominant concept was that all things within the country be-longed to King. Therefore, he could decide when and how to take what from his people. Taxes were among these. People had no legal right to fight for ownership against the authority because their ownership was not protected. The powerless mass could only obey the order and pay taxes.The situation had not changed until the foundation of Modern China. It was the first time that the government attempted to regulate taxing power, not specifically enterprise income taxing power, under the constitutional law. However, the warlord era and the political struggle did not bring China into a democratic era. As a result, the first trial failed. The harsh social climate that lacked democracy, law and order substantially delayed the embodiment of ideal power in the constitutional law.The stronger the centralized power was, the less possibility the limitation of power appeared. The similar situation appeared again under the planned economy after the country was founded. No other power had the chance to balance it under such circumstances. To limit the central power’s ability to impose taxes in any way such as through the Constitution was not possible.The “reform and open-up policy” in 1978 began to change the country’s economi c and social structures, but it has not made any difference in regulating taxing power in the constitutional law till today. Only the obligation of citizens to pay taxes can be found under PRC Constitution. The power to tax enterprises is not under the constitution.Constitutional law is supreme to all laws in a country and it regulates sources of powers. Basic principles, national affairs, fundamental rights of people and authorities of the government are included. A power that may limit the exercise of p eople’s rights or the use of personal properties shall be declared under the constitutional law. The tax, especially the enterprise income tax, as the means of collecting revenue frompeople without considerations, belongs to this kind. Without the highest-level legal authorization, power is easily abused and the people would have been suffered, similar to the situation in the history. Therefore, the constitutional law, as the mother law in a country, has to take the responsibility to draw lines of imposing taxes with the due process.Magna Carta opens a new page of UK constitution by limiting king’s power including imposing taxes to the law. Originally issued in the year 1215, it was the first document forced onto an English King John I by a group of the barons in an attempt to limit his powers by law and protect their privileges. It bound the king to grant to all freemen the rights and liberties the great charter described, and with Magna Carta, King John placed himself and England’s future sovereigns and magistrates within the rule of law. It says, “No freemen shall be taken or imprisoned or disseised or exiled or in any way destroyed, nor will we go upon him nor send upon him, except by the lawful judgment of his peers or by the law of the land. To no one will we sell, to no one will we refuse or delay, right or justice”. That means the principle that no one, including the king or a lawmaker, is above the law was established. In that case, no tax should be levied by the king arbitrarily but by the law and the people that being taxed on.Unlike the arrangement in United Kingdom, United States authorizes taxing power to the Congress under the codified Constitution. Article 1 section 8 Clause 1 was known as Taxation Clause, which says, the congress shall have power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States. The Congress represents the people of the United States. Therefore, the right to tax is in the hands of its people.Except the UK and the US, there are two more types in regulating taxing power. One is the Italian Constitution that mentions people’s obligation to pay taxe s but without the clause stating the power to tax.It is similar to China’s current Constitutional Law. The other type is represented by Japan’s Constitutional Law, which includes people’s obligation to pay taxes as well as the principle of no tax above the law. But compare to the US or the UK constitutional laws, the government branch that is authorized to make laws to impose taxes is not assured.In my opinion, articles in the constitutional law should be general, simple and highly condensed since it is the mother law in a country’s legal system. There is no need to specify any tax matters due to the particular need of taxation. Principles of fairness, transparent, efficiency or no tax above the law is suitable, but others such as basic procedures or separation of powers are too detailed to fit in. Another subject is very important that has to be put in the constitutional law, the judicial review over tax legislations. It is a good example of the functioning of separation of powers in a modern governmental system. Nevertheless, it is left blank in current China’s tax lawsystem.3. The Screening of Tax Policies and RulingsMost enterprise income tax policies or rulings are issued by national tax administrations upon official opinions of applying rules. They are bridging over demands of individual taxpayers and the application of rules. When an enterprise income tax issue arises without recognized by laws, a ruling is used to explain how the case shall be dealt with. In the case that nowhere else could find any opinion on the situation, and then rulings are required to fill the blank in the area. Countries like the US, the UK, Germany, and France circulate tax policies although forms and authorities in charge are different.In China, State Administration of Taxation (SAT) mainly takes charge of publishing tax policies and rules in form of “Notice” or “Reply”. Since tax laws are in lack and rules that are supposed to be regulated by tax laws are now included in regulations, tax rulings are taking the position of both regulations as well as rulings. That makes rulings more than it should have.As for enterprise income taxes, inconsistency and instability are results of issuing a huge number of tax rulings. The inconsistency is due to the two -tier system before January 1, 2008. That is, domestic enterprises are regulated by the PRC Interim Regulation on Enterprise Income Tax, enacted in the beginning of 1994, while foreign enterprises are ruled by the PRC Income Tax Law of Enterprise with Foreign Investment and Foreign Enterprise, published in April 1991. Many notices were issued for both laws, and even more to fill the gap between the two.4. Suggestions of Restructuring the SystemTheoretically, China confronts difficulties to complete the system designed by the constitutional law in the second and third level. The tax collection law was made by NPC Standing Committee, which sits it in the category of the law rather than the basic law. How can it parallel with the basic tax law? On the other hand, the enterprise income tax law was made by National People’s Congress, which categorized it into the second level instead of the third. Does this mean it is categorized in the same level with the basic tax law? Then how could it lead by the basic law? Individual income tax law is appeared in the appropriate position but most other specific tax rules are under the lower level.Alternatively, redefine the system to make it feasible and not fall in the trap. That is to merge the second and the third level, at least they are all “laws” and no need to further divide them into basic or not basic, although there should be difference between the law made by the National P eople’s Congress and that made by its standing committee, I think. This is an easy way but not the best choice. In my opinion, stick to the designed structure and consider it as a final goal. The country shall make the basic tax law as well as tax collection law while amend the enterprise income tax law. Theproject of improving China’s enterprise income tax law system has been launched. We are happy to see the good beginning. However, it requires further contribution of work, time and costs. We look forwar d to further big leaps China’s legislature will make in the future to solve the problem.。