Title: On the Combination of Corporate Income Tax Legislation
Abstract: The Law of Corporate Income Tax will come into being,while the twenty-year old double-track income tax systems between domestic and foreign enterprises will finish its historical task,which is the requirement of market economy,for united market must need equal and fair competition.Combining the two tax systems into one and legislation is of help to give full play to the regulating power of market and national macro-regulation.It is very happy to heat that Combining the two tax systems into one and legislation will be examined and approved by the National People's Congress and will be formally approved in March,2007 and will come into force in January,2008.At the same time,the author also expresses his pity about the retarded appearance of this important law.
Publication Year: 2007
Publication Date: 2007-01-01
Language: en
Type: article
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