如何进一步完善我国企业所得税制王春雷，李晶企业所得税改革是＇以中国工商税制改革的重要内容。新的企业所得税改变了过去按企业经济成份分设税种的做法，统一了国内企业所得税法。一年多的实施情况表明，改革后的企业所得税适应了我国建立社会主义市场经济体制的客观要... How to further improve China’s enterprise income tax system Wang Chunlei, Li Jing The enterprise income tax reform is an important part of the reform of China’s industrial and commercial tax system. The new corporate income tax has changed the practice of dividing taxes by economic component of the enterprise in the past and harmonized the domestic corporate income tax law. The implementation of more than a year shows that the post-reform enterprise income tax has adapted to the objective objective of establishing a socialist market economy in our country.