94税改后,我国的企业所得税制,已向世界各国公司所得税的通常作法靠拢一大步,随着我国社会主义市场经济的不断推进和对外经济技术交流的进一步扩大,我国的税制将与国际惯例进一步一致。本文从国外公司所得税的改革进程趋势出发,对我国企业所得税下一步改革的基本走向作一探讨。国外公司所得税制的改革进程(一)八十年代国外公司所得税制的改革状况世界各国的税制改革由来以久,早在第二次世界大战以后就已开始。不过50至70年代税收的主调是推行增值税和社会保障税,当时所得税被看作是一种相当完美的“良税”,赞扬之声不绝于耳,一些不完美之处以为只小修 After the tax reform, our country’s enterprise income tax system has taken a big step closer to the usual practice of corporate income tax in various countries in the world. With the continuous promotion of the socialist market economy and the further expansion of foreign economic and technological exchanges, our tax system will work closely with the international The convention is further consistent. Based on the trend of reform of corporate income tax in foreign countries, this paper discusses the basic trend of the next step of corporate income tax reform in our country. Reform Process of Income Tax System in Foreign Corporations (I) Reform of Income Tax System of Foreign Corporations in 1980s The reform of taxation system in various countries in the world took a long time and started after World War II. However, the main theme of the tax revenue from the 1950s to the 1970s was the promotion of value-added tax and social security tax. At that time, the income tax was regarded as a fairly perfect “good tax”. The praise was endless and some imperfections were thought to be minor repairs