多年来许多专家、学者对企业所得税在宏观方面作了不少的理论研究,为企业所得税制的制定和完善做出了很大贡献。但是,税收法规不仅有其宏观性,更具有实际运用性,它是税务机关征收税款和纳税人缴纳税款的法律依据,科学、规范的税收制度是税收征收管理和依法治税的前提。本文就现行企业所得税制中争论较多的实务问题作些分析和论述,并提出相应的对策。 Over the years many experts and scholars made a lot of theoretical research on the macro-aspects of the enterprise income tax and made great contributions to the formulation and improvement of the enterprise income tax system. However, the tax laws and regulations not only have their macroscopicity but also have practical utility. They are the legal basis for the tax authorities to collect taxes and taxpayers to pay taxes. A scientific and standardized taxation system is the prerequisite for the administration of tax collection and administration of tax according to law. This article analyzes and discusses some of the more controversial practical issues in the current enterprise income tax system and puts forward corresponding countermeasures.