企业所得税制度是我国税收制度的重要组成部分,企业所得税是国家财政收入的主要来源之一。新中国成立后,我国企业所得税制度不断完善,经过了几个发展阶段。企业所得税制度历史沿革1949年,首届全国税务会议通过了包括对企业所得征税办法在内的统一全国税收政策的基本方案。1950年,政务院发布了《全国税政实施要则》,规定全国设置14种税 Enterprise income tax system is an important part of China’s tax system. Enterprise income tax is one of the main sources of national revenue. After the founding of new China, China’s enterprise income tax system has been continuously improved, after several stages of development. History of the Enterprise Income Tax System In 1949, the first national tax conference adopted a basic plan that includes a unified national taxation policy including the taxation method on enterprise income. In 1950, the State Council issued the “Guidelines for the Implementation of the National Taxation System,” setting 14 kinds of taxes nationwide