随着《企业所得税法》的出台,我国的税收法规逐步走向完善.但在日常的企业所得税管理中,仍然存在户籍管理漏洞较大、税源管理不够精细等问题.该文对如上问题进行了论述,并提出了相应建议.“,”With the ordination of the Enterprise Income Tax Law of the Peoples Republic of China,tax laws and regulations have steadily been improved in China. However,in dai