If the foreign investor of enterprise invests the profit it obtained from the enterprise to increase the registered capital or run other foreign - investment enterprises , no less than operational period for 5 years , after investors application and tax authority approved , the zone will return its 40 % income tax it already paid , at the same time , 20 % of the local profit from corporate income tax should be supported by the finance of the development zone 第五条：外商投资企业将从企业取得的利润直接再投资于该企业，增加注册资金，或者作为资本投资开办其它外商投资企业，经营期不少于五年的，经投资者申请，税务机关批准，退还其再投资部分已缴纳所得税的40税款，同时已缴纳所得税地方留部分的20由开发区财政予以扶持。
Through analysis of relevant theories concerning corporate income tax , the thesis specifies relevant concepts . based on the experience from some major countries in construction of corporate income tax system , the thesis put forwards the tentative plan to reform corporate income tax and to formulate special favorable tax policies 本文拟通过对所得税课税的相关理论分析，明晰相关概念，通过对世界主要国家企业所得税制度的建设经验，分析提出我国企业所得税改革的一般构想与特殊税收优惠政策的制定，从一般到特殊，提出规范化建立的原则与标准。
Any newly - invested project of an fixed capital investment of over one million dollars by foreign investors , or of an fixed capital investment of over ten million yuan by domestic investors , within 5 years from the date of putting into production and ratepaying , the benefit interests of the project taxes will return all the local retaining portion of the corporate income tax to the enterprise 凡在我市新办固定资产投资100万美元以上的外商投资项目、固定资产投资在1000万元人民币的内商投资项目，自该项目投产纳税之日起5年内，由该项目税收受益方将企业所得税地方留成部分全额奖励给企业。
The first section will focus on the analysis relating to the existing corporate income tax policy . first of all , the author analyzes the legislation of corporate tax in china - - - the phenomenon of “ two ways for corporate tax ” , then from two aspects about the tax levy and the foundation of tax to compare the income tax policy on the domestic corporation and the foreign invested corporation , and point out its relevant problems by given 12 examples . at last , the author from the aspect of international tax to point out the disadvantage of this tax policy domestic company once more 全文分为三部分:第一部分是关于我国企业所得税之法律制度的现状分析:首先分析了国内关于企业所得税的立法现状,明确指出了目前中国企业所得税的“双轨制”状态;其次探讨了“双轨制”企业所得税体制下所导致的各种国内问题,在这部分里,先从现行内资企业和外资企业所得税征收制度方面进行比较,然后从内资和外资企业所得税税基部分的相关内容进行比较,试图找出二者之间巨大的差异,同时从十二个方面列举此种“双轨制”现状所带来的诸多实际问题。
By comprehensive study of recognition of corporate income tax and its measuring methods , principles and standards , the thesis exposes the problems in the recognition and measurement of corporate income tax and introduces the proper methods for the recognition and measurement corporate income tax . through analyzing the difference between taxable income and accounting profit caused by the differences between principles and systems of tax law and that of accounting , the thesis brings forwards the general accounting methods of income tax and methods of special businesses income tax . proper compiling , filling in and analyzing accounting statements for corporate income tax will provide constructive reform scheme for an all - round , comprehensive and standardized corporate income tax system 并在综合分析与研究企业应税所得的确认与计量方法、原则、标准的基础上，揭示我国企业应税所得确认与计量方面存在的一些问题，明确应税所得确认与计量的途径与方法；通过对应税所得与会计利润因税法、会计准则与制度规范方面的不同产生的差异分析，提出我国所得税会计处理的一般方法和特殊业务的所得税处理，并通过企业所得税会计报表的编制与填列、分析，为建立一个全面、综合、规范化的企业所得税制度提出建设性改革方案。
