新税制实施以来，按照国务院《关于实行分税制财政管理体制的规定》（国发[1993]85号）和《中华人民共和国所得税暂行条例》及其实施细则的有关政策规定，目前，我国企业所得税按企业的隶闭关系划分中央收入和地方收入，分别由国家税务局与地方税务局征收管理．因此，国家税务 Since the implementation of the new tax system, in accordance with the State Council’s “Regulations Concerning the Implementation of the Tax Management System” (Guo Fa [1993] No. 85) and the “Provisional Regulations of the People’s Republic of China on Income Tax” and its implementing rules and regulations, at present, China’s corporate income tax Closure of the relationship between enterprises divided into central and local revenue, respectively, by the State Administration of Taxation and the local tax administration collection. Therefore, the state tax