Due to the feedbacks of comprehensive income tax both in theory and in practice,the Nordic dual income tax,which applies progressive rate on labor income and flat rate on capital income,has got much support in western countries.

Discuss eight ways of pay taxes design of enterprise income tax;

The discrimination about the financial lease effect on income tax in the connected transaction;

The comparision of income tax accounting treatment in the old and new standards;

Passing the lawmaking norm,central coordination,negative income tax mechanism,governme.

Thus,the new personal income tax idea should emphasize a universal tax and the principle of burden,practice negative income tax and low the progressive tax rate,me.

The basic accounting theory of income taxes is the premise for processing income taxes;it is also the foundation of understanding and handling income taxes.

To do this,taxable income has to be avoided evenly acquired.

At present,there are a three kinds of models about taxable income of life insurance company,that is,mainstream model based on accounting report;I-E model represented by British,and I-E+U model represented by New Zealand.

This paper analyses the tax system of individual income , and points out the shortcomings, and at the same time puts forward several ways to solve the problem--change the system ofindividual income tax, adjust the structure of tax rate, modify the rule of cognizance of taxpayer and taxable income, gather tax in the year end and cut tax-free items.

By summarizing and analyzing the fixed assets-concerned regulations in the new accounting standards and income tax law,this article found out that the similarities and differences as follows: On the one hand,the income tax law is in line with the accounting standards in terms of confirming the fixed assets,the measuring properties,and the measuring methods.

There are some differences between the method of fixed assets disposal determined by new accounting standard and new income tax law,which is in accordance with enterprise accounting standard published in 2006 and corporation income tax law and implementing regulations issued in 2007.

The classification rules of incomes in the traditional income tax law have faced great challenges from E-Commerce and the world is now endeavoring to look for some ways to deal with the situation.