随着我国社会主义市场经济的发展，必须要建立一套与之要相应的完善的税收管理体制。１９９４年正式实施的《中华人民共和国企业所得税暂行条例》，统一了内资企业所得税，这无疑对推动我国企业所得税的进一步规范、公平与合理是一个很大的跨越。鉴于目前我国经济体制改革不断 With the development of the socialist market economy in our country, we must establish a sound tax management system that corresponds with it. The Provisional Regulations on Enterprise Income Tax of the People’s Republic of China, which was formally implemented in 1994, unifies the income tax on domestic-funded enterprises. This undoubtedly has a great leap forward in further standardizing and promoting fair and reasonable enterprise income tax in our country. In view of the continuous reform of China’s economic system