企业所得税改革的探讨饶志国，冯小健１９９４年，我国的税收制度进行了重大变革，其中企业所得税的改革成为重要一环。新的企业所得税归并了原来的国营企业、集体企业和私营企业等几个所得税税种，从税种、税率、税前列支标准，以及征税方式等方面，统一并规范了内资企业... Discussion on the Reform of Enterprise Income Tax Rao Zhiguo, Feng Xiaojian In 1994, the tax system of our country underwent major transformation, in which the reform of enterprise income tax became an important part. The new corporate income tax incorporates several income tax types, including state-owned enterprises, collective enterprises and private-owned enterprises, and unifies and standardizes domestic-funded enterprises in terms of taxes, tax rates, tax pre-taxation standards and tax collection methods.