现行企业所得税体制急待改革李罗红一、现行所得税的弊端我国现行的按经济成分性质和所有制结构分设的“国营、集体、城乡个体、私营、涉外企业”所得税的税收体系，对不同所有制的企业，实行区别税负的管理办法。随着经济体制改革的深入发展，它越来越不适应市场经济的发... The current system of enterprise income tax urgent reform Li Luohong First, the shortcomings of the current income tax China’s current by the nature of the economic structure and ownership structure of the “state-owned, collective, urban and rural individual, private, foreign-related enterprises” income tax system for taxpayers, Implementation of the tax burden management approach. With the deepening of the reform of the economic system, it has become increasingly unsuitable for the market economy ...