ABSTRACT
Based on the special role of corporate income tax, to balance the business and other economic activities of the main tax burden, to achieve an equitable distribution of tax burden, to achieve steady economic growth, especially on the corporate income tax accounts to discuss several issues. This paper mainly focus on the corporate income tax as if the impact of sales, installment sales of goods revenue, sale and repurchase revenue from selling goods, providing labor income and interest income tax treatment these four differences, and corporate income tax deduction may not to analyze and discuss, and enterprises, income tax, sales and other important concepts deemed to be explained.
This paper consists of five parts:
1. The nature of corporate income tax
2. Regarded as sales of the impact of corporate income tax
3. Four different income tax difference analysis
4. The analysis of enterprise’s 22 income tax deduction
5. Conclusion
This individual will be deemed special is proposed to analyze sales, described the impact of its corporate income tax; a representative example of a reference to the four categories of income in total income tax treatment for the detailed analysis and comparison of difference; avoid on corporate income tax deductions on corporate income tax deduction shall not conduct a detailed analysis, highly targeted.
Key words: Corporate income tax; Regarded as sales; Analysis of income differences; Can not deductions
