企业所得税制改革述评许玉生《中华人民共和国企业所得税暂行条例》（以下简称《条例》已经国务院一九九三年十二月一三日发布，自一九九四年一月一日起施行。改革前的企业所得税制，是按照经济性质分别设置税种的，计有四种企业所得税，即外商投资企业和外国企业所得税、... Review of the Enterprise Income Tax Reform Xu Yusheng “Provisional Regulations on Enterprise Income Tax of the People’s Republic of China” (hereinafter referred to as the “Regulations” has been promulgated by the State Council on December 1, 1993 and will come into force on January 1, 1994. Before the reform of the enterprise income tax system, in accordance with the nature of the economy were set up taxes, there are four kinds of corporate income tax, that is, foreign-invested enterprises and foreign enterprises income tax, ...