企业所得税是国家参与企业利润分配，调整国家与企业分配关系，有效实施宏观管理的一个重要税种。自改革开放以来，我国对外国纳税人和本国纳税人一直实行两套不同的所得税法，这是有其历史原因的。在国家对外开放之初，为加速现代化建设步伐，迫切需要大量外资，引进先进技术 Corporate income tax is an important tax that states participate in the distribution of profits of enterprises, adjust the distribution relations between countries and enterprises, and effectively implement macroeconomic management. Since the reform and opening up, our country has been applying two different income tax laws to foreign taxpayers and their taxpayers. This is due to its historical reasons. At the very beginning of the country’s opening to the outside world, in order to speed up the pace of modernization, it is imperative to require a large amount of foreign investment and to introduce advanced technologies