川普稅改背景下中國大陸企業所得稅法的完善

The Improvement of Corporate Income Tax of Chinese Mainland after Trump's Tax Reform

川普稅制改革給中國大陸乃至全世界的所得稅制度都提出挑戰，世界各國必須正確面對並積極應對，否則很容易在新一輪稅制改革中落伍。川普稅改雖然主要集中在稅率制度上，但對中國大陸而言，其企業所得稅制度與美國的差距不僅僅體現在稅率制度上，在稅前扣除制度、稅收優惠制度以及徵收管理制度等方面均存在較大差距，如果不在這些領域進行改革與完善，而僅侷限於稅率制度上，則根本無法與美國的企業所得稅制度進行競爭。

Trump’s tax reform has raised the challenge to income tax system in Chinese mainland and the world. Every country must face and respond positively, otherwise, it is easy to fall in the new round of tax reform. Although the tax reform is mainly concentrated in the tax rate system, but for the Chinese mainland, the gap in the corporate income tax system with the United States is not only reflected in the tax rate system, but also in the tax deduction system, tax preferential system and collection management system. If not reform and improve in these areas, but only limited to the tax rate system, it can not compete with the US corporate income tax system at all.