一、统一企业所得税制是规范税制的客观要求我国现行的企业所得税制,包括国营企业所得税、集体企业所得税、私营企业所得税、外商投资企业和外国企业所得税等四个税种.除集体企业所得税以外,其余三个税种都是改革开放以来,适应经济形势发展的客观要求而设置的.从发展的观点看,由于设置企业所得税制时受当时一些内部因素、外部条件的制约,所得税制尚不完善,所得税政策已难以适应新的经济形势.综合起来看,企业所得税制存在如下亟待解决的问题:第一,按企业的所有制性质分别设置企业所得税税种,对不同性质企业采取不同的所得税政策,这实质上是 I. Uniform Enterprise Income Tax System Is an Objective Requirement for Regulating the Tax System The current enterprise income tax system in our country includes four types of taxes: state-owned enterprise income tax, collective enterprise income tax, private-owned enterprise income tax, foreign-invested enterprises and foreign enterprises. In addition to the collective enterprise income tax, Since the reform and opening up, the remaining three types of taxes have been set up to meet the objective requirements of economic development.From the perspective of development, the income tax system is imperfect due to some internal factors and external constraints at that time when setting up the enterprise income tax system, Income tax policy has been difficult to adapt to the new economic situation.Overall, the enterprise income tax system has the following problems to be solved: First, according to the nature of the ownership of enterprises were set income tax types of enterprises of different nature to take a different income tax policy, this essence On yes