Abstract

At present, it is most important part in the next tax reform of China to unify the foreign and domestic corporation income taxation (CIT). The paper aims to study the changes of the status of CIT and its actual tax burden for different kind of firms, collecting a lot of relevant data and analyzing from three aspects as follows: that is the ratio of the CIT to total tax revenue, the structure of the CIT; and the tax burden of the CIT. The paper analyzes not only the macro－tax burden, the changes of the taxation level and its structure, but the micro－tax burden of CIT, the differences in the tax burden of domestic and foreign enterprises as well. Finally, the paper set out some proposals in the design of the tax rates and tax burden of the CIT of China.

Keywords

• corporation income taxation(CIT)
• macro - tax burden
• micro - tax burden

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