外文翻譯范例

1、畢業(yè)設(shè)計(jì)/論文外 文 文 獻(xiàn) 翻 譯院 系 經(jīng)濟(jì)管理學(xué)院 專 業(yè) 班 級(jí) 財(cái)務(wù)管理0802 姓 名 李亞輝 原 文 出 處 北京法律評(píng)論 評(píng) 分 指 導(dǎo) 教 師 郭福珍 華中科技大學(xué)武昌分校2012年1月11日畢業(yè)設(shè)計(jì)/論文外文文獻(xiàn)翻譯要求：1外文文獻(xiàn)翻譯的內(nèi)容應(yīng)與畢業(yè)設(shè)計(jì)/論文課題相關(guān)。2外文文獻(xiàn)翻譯的字?jǐn)?shù)：非英語專業(yè)學(xué)生應(yīng)完成與畢業(yè)設(shè)計(jì)/論文課題內(nèi)容相關(guān)的不少于2000漢字的外文文獻(xiàn)翻譯任務(wù)（其中，漢語言文學(xué)專業(yè)、藝術(shù)類專業(yè)不作要求），英語專業(yè)學(xué)生應(yīng)完成不少于2000漢字的二外文獻(xiàn)翻譯任務(wù)。格式按華中科技大學(xué)武昌分校本科畢業(yè)設(shè)計(jì)/論文撰寫規(guī)范的要求撰寫。3外文文獻(xiàn)翻譯附于開題報(bào)告之后：第一

2、部分為譯文，第二部分為外文文獻(xiàn)原文，譯文與原文均需單獨(dú)編制頁碼（底端居中）并注明出處。本附件為封面，封面上不得出現(xiàn)頁碼。4外文文獻(xiàn)翻譯原文由指導(dǎo)教師指定，同一指導(dǎo)教師指導(dǎo)的學(xué)生不得選用相同的外文原文。 中國(guó)企業(yè)所得稅的稅收法律體系的結(jié)構(gòu)研究 摘要中華人民共和國(guó)企業(yè)所得稅法于2008年1月1日起頒布實(shí)施，根據(jù)這部法律，企業(yè)所得稅法律制度已經(jīng)改變。這部法律經(jīng)歷了較長(zhǎng)時(shí)間才得以頒布，并且需要一定時(shí)間對(duì)該法從憲制性法律到稅收政策進(jìn)行系統(tǒng)地整合。憲法約束下的征稅權(quán)力的缺乏，基本稅法的沉默，以及稅收政策的任意頒布導(dǎo)致了企業(yè)所得稅法體系的不穩(wěn)定。立法者應(yīng)宣布根據(jù)憲法法律的征稅權(quán)力，形成一個(gè)一般的稅收法律，一

3、段時(shí)間來篩選稅收政策，使稅收系統(tǒng)得到進(jìn)一步的完善。關(guān)鍵詞：企業(yè)所得稅法 重組 比較作者： sjd麥迪遜 美國(guó)威斯康星 - 麥迪遜大學(xué)法學(xué)院 出處： 北京法律評(píng)論1.簡(jiǎn)介公司所得稅是一個(gè)針對(duì)公司每一納稅年度的應(yīng)納稅所得額而征收稅款的稅種。它長(zhǎng)期、廣泛地被應(yīng)用于世界各國(guó)，例如美國(guó)的公司稅。而中國(guó)長(zhǎng)期實(shí)行的公司所得稅是“企業(yè)所得稅”，2008年最新頒布的法律被命名為“中華人民共和國(guó)企業(yè)所得稅法”（以下簡(jiǎn)稱“企業(yè)所得稅法”）。它針對(duì)企業(yè)的各項(xiàng)收入，如銷售、服務(wù)、利息，或出租所得進(jìn)行征稅，稅收是在中國(guó)起著越來越重要的作用。然而中國(guó)的所得稅結(jié)構(gòu)是不穩(wěn)定的，主要有兩個(gè)原因。首先，企業(yè)所得稅的稅收法律體系正在

4、建設(shè)中。在過去的幾十年里，為滿足社會(huì)和經(jīng)濟(jì)發(fā)展的需要，法律和法規(guī)不斷地被制訂、修改和修訂，企業(yè)所得稅法律制度也經(jīng)歷著相同的發(fā)展歷程。法律界不僅做出巨大努力填補(bǔ)企業(yè)所得稅法領(lǐng)域的空白，如在2008年頒布的“企業(yè)所得稅法”，同時(shí)也廢除了部分法規(guī)和規(guī)章，以適應(yīng)wto的要求，例如，國(guó)家稅務(wù)總局發(fā)布分別于2006年和2008年下發(fā)了兩個(gè)通知以規(guī)范企業(yè)相關(guān)稅法規(guī)定。特別是第二個(gè)通知尤為重要，因?yàn)樾碌钠髽I(yè)所得稅法已經(jīng)頒布，致使舊法下的舊政策不適用了。這種調(diào)整是一個(gè)持續(xù)的過程，并且會(huì)一直持續(xù)下去。其次，經(jīng)濟(jì)的高速發(fā)展導(dǎo)致了稅收政策和裁決的任意發(fā)布。中國(guó)每年都在進(jìn)步，并且伴隨市場(chǎng)的變化變得越來越復(fù)雜。同時(shí)，問題

5、在不斷地涌現(xiàn)，其中有一些類似的情況，而另一些則是特別的或獨(dú)特的案例。因?yàn)橹朴喴豁?xiàng)新的法律需要復(fù)雜的過程，同時(shí)要耗費(fèi)大量的時(shí)間，因而制訂相關(guān)法規(guī)條例就稱為了快速有效的方式。此外，制訂法規(guī)條例也不需要像法律那樣針對(duì)每種情況都進(jìn)行規(guī)定，除非該問題已經(jīng)在全國(guó)漫延。這就是很多的解釋、措施、通知排除個(gè)別案件或只處理特定的法律適用問題的原因。在下面的章節(jié)中，我將通過引進(jìn)其他國(guó)家更為復(fù)雜的企業(yè)所得稅，如美國(guó)和英國(guó)的法律制度為中國(guó)提供的可能的重組方案。當(dāng)征稅權(quán)力受制于憲法性法律，一部基礎(chǔ)法律被制訂，同時(shí)稅收規(guī)定被統(tǒng)一和簡(jiǎn)化，企業(yè)所得稅法律制度中的不協(xié)調(diào)部分將會(huì)被完善。2征稅權(quán)力需由“憲法”規(guī)定稅權(quán)是一種基本的主

6、權(quán)的事件。稅收是提高收入的主要手段，同時(shí)稅收的權(quán)力也涉及摧毀。鑒于這樣的特點(diǎn)，這種權(quán)力通常是受到憲法、境內(nèi)最高的法律權(quán)威，或是最高立法機(jī)關(guān)的限制，例如國(guó)會(huì)或一些國(guó)家政府的分支機(jī)構(gòu)。這種安排的目的是降低民主社會(huì)中濫用權(quán)力的可能性。企業(yè)所得稅的征稅權(quán)力也是它的一部分。但是，這種機(jī)制在中國(guó)還沒有出現(xiàn)。在古代，國(guó)王或皇帝很容易通過發(fā)號(hào)施令征收稅款或?qū)Χ惙ㄟM(jìn)行更改，因?yàn)樗拿钍撬泄穸急仨毥^對(duì)尊崇的，這就阻止了權(quán)力限制制度的建立。高度集中的政府往往任意使用征稅的特權(quán)。當(dāng)時(shí)，普遍的觀念認(rèn)為本國(guó)之內(nèi)的一切事物都屬于國(guó)王。因此，他可以決定何時(shí)以及如何從他的子民手中獲取什么，稅收就包括在內(nèi)。人們沒有合法的權(quán)

7、利對(duì)事物的所有權(quán)進(jìn)行斗爭(zhēng)，因?yàn)槠渌袡?quán)不受保護(hù)。無能為力的下層社會(huì)的民眾只能服從命令，照章納稅。一直到近代，這種情況才得到改善。政府第一次試圖規(guī)范征稅權(quán)力，沒有專門規(guī)定憲法下的企業(yè)所得稅權(quán)力。然而，軍閥時(shí)代的政治斗爭(zhēng)沒有使中國(guó)進(jìn)入民主社會(huì)。結(jié)果，第一次的嘗試以失敗告終。嚴(yán)峻的社會(huì)環(huán)境缺乏民主，不甚健全的法律和秩序大大推遲了理想權(quán)力在憲法性法律下的實(shí)現(xiàn)。中央集權(quán)越高，對(duì)權(quán)力進(jìn)行限制的可能性越小。類似的情況再次出現(xiàn)在新中國(guó)成立后的計(jì)劃經(jīng)濟(jì)體制時(shí)代。在那種情況下，沒有其他的權(quán)力可以平衡它。任何方式，如通過憲法來限制中央權(quán)力對(duì)稅法的控制都是不可能的。“改革開放政策”于1978年開始改變這個(gè)國(guó)家的經(jīng)濟(jì)和

8、社會(huì)結(jié)構(gòu)，但直到今天，征稅權(quán)力在憲法性法律中沒有得到規(guī)范的情況仍未改善。中華人民共和國(guó)憲法中，只明確規(guī)定了繳納稅款是公民的義務(wù)，而對(duì)企業(yè)進(jìn)行征稅的權(quán)力并沒有體現(xiàn)。憲法性法律在一個(gè)國(guó)家的所有法律中是至高無上的，它規(guī)定了權(quán)力的來源，包括基本原則，國(guó)家事務(wù)，人的基本權(quán)利和政府部門的關(guān)系。一個(gè)限制人民權(quán)利的行使或個(gè)人財(cái)產(chǎn)的使用權(quán)的權(quán)力，應(yīng)在憲法性法律中予以規(guī)定。稅收，尤其是企業(yè)所得稅，作為對(duì)人們的收入進(jìn)行強(qiáng)制性征收的手段，屬于此類。如果沒有最高級(jí)別法律的授權(quán)，權(quán)力很容易被濫用，后果則是民不聊生，歷史上類似的情況不斷重演。因此，憲法性法律，作為一國(guó)的母法，應(yīng)當(dāng)肩負(fù)起通過正當(dāng)程序規(guī)定稅收權(quán)力的責(zé)任。大憲章

9、限制了國(guó)王的權(quán)力，包括對(duì)稅收法律，從而打開了英國(guó)憲法新的一頁。它頒布于1215年，是第一個(gè)由議員們強(qiáng)制當(dāng)時(shí)的英國(guó)國(guó)王約翰一世而簽署的文件，他們想通過法律來限制國(guó)王的特權(quán)并使自己的權(quán)利得到保障。這使得國(guó)王約翰一世授予所有民眾大憲章上所描述的權(quán)利和自由，同時(shí)也使他自己和英格蘭未來的國(guó)王和地方法官都置身于大憲章的約束之下。它說，“任何自由人，如未經(jīng)其同級(jí)貴族之依法裁判，或經(jīng)國(guó)法判決，皆不得被逮捕，監(jiān)禁，沒收財(cái)產(chǎn)，剝奪法律保護(hù)權(quán)，流放，或加以任何其他損害。不得向任何人出售，拒絕，或延擱其應(yīng)享之權(quán)利與公正裁判。這意味著任何人，包括國(guó)王或國(guó)會(huì)議員，都不得凌駕于法律之上。在這種情況下，稅金就不再由國(guó)王任意征

10、收，二是由法律和被征稅的人來規(guī)定。不同于英國(guó)，美國(guó)將征稅權(quán)力授予憲法約束下的國(guó)會(huì)。第1條第8條第1條被稱為稅收條款，其中說，國(guó)會(huì)有權(quán)鋪設(shè)和收集的稅收、捐稅、關(guān)稅和消費(fèi)稅，支付債務(wù)和提供共同防務(wù)和美國(guó)的一般福利;但一切捐稅、關(guān)稅和消費(fèi)稅應(yīng)在全美均勻分配。美國(guó)國(guó)會(huì)代表美國(guó)人民，因此，稅權(quán)是在人民的手中。除了一般稅收條款，聯(lián)合美國(guó)憲法授權(quán)國(guó)會(huì)的權(quán)力，奠定并收集第十六次修訂通過稅收對(duì)收入。它的地址，國(guó)會(huì)有權(quán)鋪設(shè)和收集收入稅，從什么了派生源，沒有幾個(gè)國(guó)家之間的分?jǐn)?，不考慮任何人口普查或枚舉。除英國(guó)和美國(guó)，在稅收權(quán)力的規(guī)定上有另外兩種方式。一個(gè)是意大利憲法中提到人民繳納稅款的義務(wù)，但沒有對(duì)征稅權(quán)力進(jìn)行明確

11、規(guī)定。它類似于中國(guó)的現(xiàn)行憲法。另一種是以日本憲法為代表的，其中包括人繳納稅款的義務(wù)以及沒有凌駕于法律之上的稅收的原則。但相比美國(guó)或英國(guó)的憲制性法律授權(quán)制定法律來征收稅款，地方政府部門的規(guī)定顯然讓人不放心。在我看來，憲法作為一個(gè)國(guó)家的母法，其中的條例應(yīng)該具有普遍性、通俗性及高度濃縮的特點(diǎn)，而并不必要因稅收的特別需要而制定稅務(wù)事項(xiàng)。公平，透明，效率或沒有凌駕于法律之上的稅收原則是合適的，但其他如基本程序或三權(quán)分立等則過于詳細(xì)。另一個(gè)非常重要的問題是，對(duì)稅收立法的司法審查必須寫入憲法性法律，司法回顧稅收立法理由關(guān)系。這對(duì)現(xiàn)代政府制度的權(quán)力分離的運(yùn)作是一個(gè)很好的例子。然而，在目前中國(guó)的稅收法律制度中，

12、它仍然是空白的。3. 稅收政策和裁決的篩選大部分企業(yè)所得稅的政策或裁決是由官方意見所領(lǐng)導(dǎo)的國(guó)家稅務(wù)部門發(fā)布的，他們整合個(gè)別納稅人的要求和應(yīng)用規(guī)則來制定意見。當(dāng)企業(yè)所得稅個(gè)案在稅法中找不到法律依據(jù)時(shí)，就由暫行條例來裁決如何處理。在找不到其他方法來解決問題時(shí)，就要求發(fā)布裁決來填補(bǔ)空白。在中國(guó)，國(guó)家稅務(wù)總局主要以 “通知”或“回復(fù)”的形式發(fā)布稅收政策和規(guī)則。由于稅法中的不足，本應(yīng)由稅法規(guī)定的規(guī)則、條例、稅務(wù)裁決等都由法規(guī)來規(guī)定，這使得法規(guī)擔(dān)負(fù)起了本不屬于它的職責(zé)。至于企業(yè)所得稅，制訂大量稅務(wù)條例導(dǎo)致了矛盾和不穩(wěn)定。2008年1月1日之前，雙重規(guī)定是不穩(wěn)定因素的原因。也就是說，國(guó)內(nèi)企業(yè)適用1994年頒

13、布的“中國(guó)企業(yè)所得稅的暫行規(guī)定”，而國(guó)外企業(yè)適用1991年4月頒布的“中華人民共和國(guó)外商投資企業(yè)和外國(guó)企業(yè)所得稅法”，因此發(fā)出了很多通知來協(xié)調(diào)兩部法律之間的差異。4重組體系的建議從理論上說，中國(guó)在完善憲法體系的第二和第三級(jí)層面中面臨困難?！岸愂照鞴芊ā睂儆谔厥夥?，而不是基本法，它是由全國(guó)人大常委會(huì)制訂的。它為什么能和稅收基本法并行呢？另一方面，企業(yè)所得稅法屬于第二層級(jí)而不是第三層級(jí)的法律，是由全國(guó)人民代表大會(huì)制訂的。這是否意味著它與稅收基本法是屬于同一級(jí)別呢？如果是這樣，它又怎么被基本稅法領(lǐng)導(dǎo)呢？個(gè)人所得稅法是在適當(dāng)?shù)奈恢贸霈F(xiàn)，但大多數(shù)其他具體的稅收規(guī)則則處于較低水平。另外，可以重新定義體系，

14、使其不致陷入僵局，就是把第二和第三層級(jí)合并到一起。我認(rèn)為，雖然法律是由全國(guó)人大還是全國(guó)人大常委會(huì)制訂應(yīng)有所差異，但至少它們都是法律，因此無需將它們進(jìn)一步劃分為其是否是基本法。這是一個(gè)簡(jiǎn)單的方法，但并非是最佳選擇。在我看來，應(yīng)堅(jiān)持完善體系的結(jié)構(gòu)，并將其作為一個(gè)最終目標(biāo)。該國(guó)應(yīng)該制訂的基本稅法以及稅收征管法，同時(shí)修訂“企業(yè)所得稅法”。中國(guó)完善企業(yè)所得稅法律體系的項(xiàng)目已經(jīng)啟動(dòng)，我們很高興看到這樣良好的開端。然而還需要耗費(fèi)更多的時(shí)間和經(jīng)歷去努力工作，我們期待看到中國(guó)立法機(jī)構(gòu)為解決這些問題而取得跨越式的進(jìn)步。research on the structure of chinas enterprise i

15、ncome tax law systemabstract：the prc enterprise income tax law was enacted on january 1, 2008, with accordance to which the enterprise income tax law system has been changing. it took a long time to promulgate the law just as it takes and will take certain period to integrate the system from the con

16、stitutional law to tax polices. the lack of taxing power under constitutional law, the silence of a basic tax law, and the arbitrary of tax policy issuance lead to an unstable structure of enterprise income tax law system. lawmakers shall announce the taxing power under the constitutional law, form

17、a general tax law, and take time to screen tax policies to improve the system.key words: enterprise, income tax law, restructure, comparison author： s.j.d., madison university of wisconsin-madison, law school, usa source： beijing law review, 2011, 2, 63-731. introductioncorporate income tax is a tax

18、 imposed for each taxable year on the taxable income of every corporation 1. it is the term that widely used in the world, for example, known as corporate tax in the us. however, the term china adopts for the corporate income tax is “enterprise income tax”, and it named the new law promulgate in 200

19、8 the “enterprise income tax law of peoples re-public of china” (hereinafter “eit law”). imposed on various incomes of enterprises such as incomes from sales, services, interests, or the rental property 2, the tax is playing a more and more important role in china.however, the enterprise tax structu

20、re in china is unstable. there are two major reasons. first, the enterprise income tax law system is under construction. laws and regulations have been made, amended, or revised to meet the needs of society or economic development in the past decades. the same to the history of enterprise income tax

21、 law system development. not only have great efforts been made to fill the blank of enterprise income tax law field such as the eit law was promulgated in 2008, but also regulations and rules have been expelled or organized to meet the wto requirements, for instance, the state administration of taxa

22、tion issued two notices to screen enterprise related tax rules, one in the year 2006 10 and the other in 2008 11, especially the second notice because the eit law was en-acted so that old policies under old laws could not be applied anymore. such kind of adjusting is an ongoing process and will cont

23、inue into the future.second, the quick economic development involves arbitrary issuance of tax policies and rulings. china is making progress each year, accompany with which the market changes and becomes more and more sophisticated. meanwhile, problems have appeared case by case, some of which have

24、 similar situation while others are particular or unique. since making a new law requires complicated processes and is time-consuming, a quick and effective way instead is to issue policies. moreover, it is unlikely to make laws for each case unless the problem goes wild in the country. that is the

25、reason many explanations, measures, and notices have been issued to rule individual cases or to deal with particular law application problem.three aspects compose the incompleteness of the structure of enterprise income tax law system: the lack of taxing power under constitutional law, the silence o

26、f a basic tax law, and the arbitrary of tax policy issuance. in the following sections, each aspect is discussed one after anther through introduction of countries with comparatively more sophisticated corporate income tax law sys-tem such as the us and the uk for the purpose of pro-viding china wit

27、h possible options for the restructure of the system. when the taxing power is announced under the constitutional law, a basic tax law is made, and tax rulings are simplified and consistent, the disproportionate layer of enterprise income tax law system will be fixed.2. taxing power under the consti

28、tutional lawthe power to tax is a basic incident of sovereignty. a tax is primarily a means of raising revenue, and the power to tax involves the power to destroy. given such a characteristic, this power is normally controlled and limited by the constitutional law, the highest legal authority within

29、 the territory, and is exercised by the top legislature, such as the congress or the perspective governing branch in individual countries. the purpose of such arrangement is to lower the possibility of power abuse in the democratic society. the enterprise income taxing power shall be part of it. how

30、ever, such mechanism has not appeared in china.in ancient times, it was easy for the king or emperor to issue orders to levy taxes or to make changes because his orders were absolute regulation that all citizens had to obey, which prevented power limitation from being established. highly centralized

31、 government tended to the arbitrary use of tax privilege. at that time, the dominant concept was that all things within the country be-longed to king. therefore, he could decide when and how to take what from his people. taxes were among these. people had no legal right to fight for ownership agains

32、t the authority because their ownership was not protected. the powerless mass could only obey the order and pay taxes.the situation had not changed until the foundation of modern china. it was the first time that the government attempted to regulate taxing power, not specifically enterprise income t

33、axing power, under the constitutional law. however, the warlord era and the political struggle did not bring china into a democratic era. as a result, the first trial failed. the harsh social climate that lacked democracy, law and order substantially delayed the embodiment of ideal power in the cons

34、titutional law.the stronger the centralized power was, the less possibility the limitation of power appeared. the similar situation appeared again under the planned economy after the country was founded. no other power had the chance to balance it under such circumstances. to limit the central power

35、s ability to impose taxes in any way such as through the constitution was not possible.the “reform and open-up policy” in 1978 began to change the countrys economic and social structures, but it has not made any difference in regulating taxing power in the constitutional law till today. only the obl

36、igation of citizens to pay taxes can be found under prc constitution. the power to tax enterprises is not under the constitution.constitutional law is supreme to all laws in a country and it regulates sources of powers. basic principles, national affairs, fundamental rights of people and authorities

37、 of the government are included. a power that may limit the exercise of peoples rights or the use of personal properties shall be declared under the constitutional law. the tax, especially the enterprise income tax, as the means of collecting revenue from people without considerations, belongs to th

38、is kind. without the highest-level legal authorization, power is easily abused and the people would have been suffered, similar to the situation in the history. therefore, the constitutional law, as the mother law in a country, has to take the responsibility to draw lines of imposing taxes with the

39、due process.magna carta opens a new page of uk constitution by limiting kings power including imposing taxes to the law. originally issued in the year 1215, it was the first document forced onto an english king john i by a group of the barons in an attempt to limit his powers by law and protect thei

40、r privileges. it bound the king to grant to all freemen the rights and liberties the great charter described, and with magna carta, king john placed himself and englands future sovereigns and magistrates within the rule of law. it says, “no freemen shall be taken or imprisoned or disseised or exiled

41、 or in any way destroyed, nor will we go upon him nor send upon him, except by the lawful judgment of his peers or by the law of the land. to no one will we sell, to no one will we refuse or delay, right or justice”. that means the principle that no one, including the king or a lawmaker, is above th

42、e law was established. in that case, no tax should be levied by the king arbitrarily but by the law and the people that being taxed on.unlike the arrangement in united kingdom, united states authorizes taxing power to the congress under the codified constitution. article 1 section 8 clause 1 was kno

43、wn as taxation clause, which says, the congress shall have power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the united states; but all duties, imposts and excises shall be uniform throughout the united states. the

44、 congress represents the people of the united states. therefore, the right to tax is in the hands of its people.except the uk and the us, there are two more types in regulating taxing power. one is the italian constitution that mentions peoples obligation to pay taxes but without the clause stating

45、the power to tax. it is similar to chinas current constitutional law. the other type is represented by japans constitutional law, which includes peoples obligation to pay taxes as well as the principle of no tax above the law. but compare to the us or the uk constitutional laws, the government branc

46、h that is authorized to make laws to impose taxes is not assured.in my opinion, articles in the constitutional law should be general, simple and highly condensed since it is the mother law in a countrys legal system. there is no need to specify any tax matters due to the particular need of taxation.

47、 principles of fairness, transparent, efficiency or no tax above the law is suitable, but others such as basic procedures or separation of powers are too detailed to fit in. another subject is very important that has to be put in the constitutional law, the judicial review over tax legislations. it

48、is a good example of the functioning of separation of powers in a modern governmental system. nevertheless, it is left blank in current chinas tax law system.3. the screening of tax policies and rulingsmost enterprise income tax policies or rulings are issued by national tax administrations upon off

49、icial opinions of applying rules. they are bridging over demands of individual taxpayers and the application of rules. when an enterprise income tax issue arises without recognized by laws, a ruling is used to explain how the case shall be dealt with. in the case that nowhere else could find any opi

50、nion on the situation, and then rulings are required to fill the blank in the area. countries like the us, the uk, germany, and france circulate tax policies although forms and authorities in charge are different.in china, state administration of taxation (sat) mainly takes charge of publishing tax

51、policies and rules in form of “notice” or “reply”. since tax laws are in lack and rules that are supposed to be regulated by tax laws are now included in regulations, tax rulings are taking the position of both regulations as well as rulings. that makes rulings more than it should have.as for enterp

52、rise income taxes, inconsistency and instability are results of issuing a huge number of tax rulings. the inconsistency is due to the two -tier system before january 1, 2008. that is, domestic enterprises are regulated by the prc interim regulation on enterprise income tax, enacted in the beginning of 1994, while foreign enterprises are ruled by the prc income tax law of enterprise with foreign investment and foreign enterpr