Author(s)

Chen Yao

Corresponding Author

Chen Yao

Abstract

The implementation of the new tax law has improved the unfair competition among enterprises and played an important role in promoting the rapid development of China's economy, but the implementation of the new policy has also brought new problems. Based on the basic content of the new tax law, the implementation effects and problems of enterprises income tax were elaborated in detail, and suggestions were given for issues such as the vague definition of new concepts and unclear policy enforcement specification brought by the new tax law, so as to provide theoretical support for relevant research.

Keywords

New Tax Law, State-Owned Enterprises, Tax Reform, National Economy