| 英文摘要 |
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. |
