公司法确立了一人有限公司制度,允许一个自然人投资设立有限公司,并确立了公司法人否认制度。现行所得税法对自然人一人有限公司,同时征收企业所得税和个人所得税的双重所得税征收制度设计,有悖于税收公平和实质课税原则。建议对所得税法进行必要的修改,消除对一人有限公司的重复征税问题,以促进中小企业的发展。 Company Law established a one-person limited company system, allowing a natural person to invest in the establishment of limited companies, and established the corporate legal system of denial. The current income tax law for the natural person one person limited company, at the same time the collection of corporate income tax and personal income tax double income tax system design, contrary to fair tax and the principle of real taxation. It is suggested that the income tax law be amended as necessary to eliminate the double taxation of one-person limited companies so as to promote the development of SMEs.