本文从延期纳税、欠税、偷漏税三个方面对公司所得税的罚则进行国际比较。在此基础上，对我国税收违法处罚进行分析，并就如何加大违法处罚程度提出了自己的看法。几乎无一例外，世界各国都选择严惩偷税者，把加大违法处罚力度作为强化税收法治的重要手段。从世界范围看，由于 This article from the three aspects of deferred tax, arrears of tax, tax evasion on corporate income tax international comparison. On this basis, we analyze the illegal punishment of tax revenue in our country and put forward our own views on how to increase the penalty of illegal activity. Almost invariably, all countries in the world have chosen to punish tax evasion severely and regard increasing penalties for violations as an important means of strengthening the rule of law in the tax revenue. From a global perspective, due