根据《国务院关于印发所得税收入分享方案的通知》(国发[2001]37号)精神,2002年1月1日起,所有新注册企业的所得税由国家税务局负责征管。自此国税部门企业所得税征管户数迅速增加,征管范围不断扩大,使企业所得税征管工作面临许多新情况、新问题。一、现行所得税政策不适应经济 According to the Notice of the State Council on Printing and Distributing Income Tax Income Sharing Proposal (Guofa [2001] No. 37), as of January 1, 2002, the income tax of all newly registered enterprises shall be subject to the collection and management of the State Administration of Taxation. Since then, the tax collection department of the State Administration of Taxation has rapidly increased the number of tax collection and administration agencies, and has continuously expanded the scope of tax collection and administration so that it faces many new situations and problems in its collection and administration of income tax. First, the current income tax policy does not adapt to the economy