1中国企业所得税的基本特征企业所得税在中国是一个税种。它不同于其他国家的公司税（CorporationTax）。这种不同主要表现在两个方面：一是纳税主体的规定不同。中国的企业所得税规定的纳税人是指不包括外高投资企业和外国企业的所有中华人民共和国境内的企业。它包括国有企业 1 The basic characteristics of China’s corporate income tax Corporate income tax is a tax in China. It is different from the corporate tax in other countries (CorporationTax). This difference is mainly manifested in two aspects: First, the different provisions of taxpayers. Taxpayers under the enterprise income tax provisions in China refer to all enterprises in the People’s Republic of China that do not include foreign invested enterprises and foreign invested enterprises. It includes state-owned enterprises