随着一个国家的经济体制从一种状态转变为另一种状态,该国的税收体制也会相应地发生变化。从80年代中期开始,中国曾进行两步“利改税”的改革,并以此为基础建立了目前包括二十几个税种的体系。但是,80年代后期开始实行的企业承包制和若干省、市的财政地方承包制却在相当程度上否定了“利改税”的原则。尽管两步“利改税”所设立的二十几个税种及其税率依然存在,但在实行企业责任承包制与财政地方承包制的领域与地区,在企业所得税 As a country’s economy shifts from one state to another, the country’s tax system changes accordingly. Since the mid-1980s, China has conducted a two-step reform of the “tax reform” and based on this, it has established a system that now includes more than 20 tax categories. However, the contract-based system of enterprises started in the late 1980s and the local financial contract system of some provinces and municipalities denied the principle of “profit-making tax reform” to a great extent. Although there are still more than 20 tax categories and their tax rates set up by the two-step “profit-change tax”, in the areas and areas where the corporate responsibility contract system and the fiscal local contract system are implemented, the corporate income tax