在我国的财政收入中,课自企业利润的各种收入一直占据相当重要的地位。在改革前的1978年,来自企业的收入占财政收入的比重高达51％。发展到1990年,包括企业所得税、企业收入税、以及课于企业利润的能源、交通、重点建设基金和预算调节基金在内的各种收入占财政收入的比重仍高达30％左右。这一现象是我国特有的。如果用企业所得税占财政收入 In our country’s fiscal revenue, various incomes from the profits of enterprises have always occupied a very important position. In pre-reform 1978, revenues from enterprises accounted for as much as 51% of fiscal revenue. In 1990, various incomes including enterprise income tax, enterprise income tax, and energy, transportation, key construction funds and budget adjustment funds levied on corporate profits accounted for as much as 30% of the fiscal revenue. This phenomenon is peculiar to our country. If using corporate income tax accounting for revenue