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随着加入世贸组织谈判进程的加快，我国加入世界贸易组织（WTO）已指日可待。加入WTO后，我国对外贸易将进一步融入国际经贸一体化的经济环境之中，市场一体化的发展客观要求与企业生产经营成果密切相关的企业所得税制度设计及其操作的一体化。按WTO相关涉税原则与市场经济规则
With the acceleration of the negotiation process for joining the WTO, China’s accession to the World Trade Organization (WTO) is just around the corner. After China’s accession to the WTO, China’s foreign trade will be further integrated into the economic and economic integration of international trade. The development of market integration will objectively require the design of the enterprise income tax system and the integration of its operations which are closely related to the production and operation results of the enterprises. According to WTO related tax principles and market economy rules