Beijing Law Review

Volume 2, Issue 2 (June 2011)

ISSN Print: 2159-4627   ISSN Online: 2159-4635

Google-based Impact Factor: 0.28  Citations  h5-index & Ranking

Research on the Structure of China’s Enterprise Income Tax Law System

HTML  Download Download as PDF (Size: 109KB)  PP. 63-73  
DOI: 10.4236/blr.2011.22007    6,335 Downloads   14,144 Views   Citations
Author(s)

ABSTRACT

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.

Cite this paper

Y. Wang, "Research on the Structure of China’s Enterprise Income Tax Law System," Beijing Law Review, Vol. 2 No. 2, 2011, pp. 63-73. doi: 10.4236/blr.2011.22007.

Cited by

[1] THE MAKING OF TAX LAW IN CHINA–DOES IT COMPLY WITH RULE OF LAW PRINCIPLES
2016
[2] From Road Town to S hanghai: Situating the C aribbean in Global Capital Flows to C hina
The British Journal of Politics & International Relations, 2014
[3] From road town to Shanghai: situating the Caribbean in global capital flows to China
The British Journal of Politics & International Relations, Wiley Online Library, 2014

Copyright © 2020 by authors and Scientific Research Publishing Inc.

Creative Commons License

This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.