针对跨省纳税企业的所得税缴纳和分配,08年出台暂行办法予以规范,试行4年,在总结实践经验的基础上,2012年出台管理办法。本文对这两项制度的内容进行比较研究,并提出企业在税务实务上也应相应有所区别。 In view of the payment and distribution of income tax of taxpaying enterprises across provinces, the Interim Measures were promulgated in 2008 to regulate them and put them into trial implementation for 4 years. On the basis of summing up practical experience, the Administration Measures were introduced in 2012. This article makes a comparative study of the contents of the two systems and suggests that the enterprises should also be somewhat different in tax practice.