一、企业所得税法实行法人所得税制根据民法通则规定,法人是具有民事权利能力和民事行为能力,依法独立享有民事权利和承担民事义务的组织。简言之,法人是具有民事权利主体资格的社会组织,是一类民事法律关系的主体,与自然人相对应。根据《中华人民共和国企业所得税法》(以下简称企业所得税法)第50条规定,①企业所得税的纳税人是法人。因此,法人所得 I. Corporate Income Tax Law Implementation of Corporate Income Tax System According to the General Principles of Civil Law, a legal person is an organization that has the capacity of civil rights and civil conduct and independently enjoys civil rights and assumes civil obligations according to law. In short, a legal person is a social organization qualified as the main body of civil rights, and is the main body of a type of civil legal relations, corresponding to natural persons. According to Article 50 of the Enterprise Income Tax Law of the People’s Republic of China (hereinafter referred to as the “Enterprise Income Tax Law”), ① the taxpayer of enterprise income tax is a legal person. Therefore, corporate income