企业所得税征管的十大难题及成因分析○吴庆华熊艳万里○企业所得税作为地方税的主体税种，在实际征管中，存在诸多问题。一、部分国有企业虚盈实亏，扭曲了税基企业所得税以应纳税所得额为计税依据，直接受企业效益好坏、核算水平高低等多种因素的影响。部分国有企业为了... Ten Problems and Causes of Enterprise Income Tax Collection and Management ○ Wu Qinghua, Xiong Yan Wanli ○ As the main tax type of local tax, corporate income tax has many problems in the actual collection and management. First, some state-owned enterprises virtual reality real losses, distorted the tax base of corporate income tax taxable income as a tax basis, directly affected by the effectiveness of enterprises, the level of accounting and other factors. Some state-owned enterprises in order to ...