企业所得税经过一年多的运行，按照企业历得税改革的指导思想，总体上来讲是成功的．具体表现为：一是体现了公平税负的原则．在税率的设计、税前的扣除、税收优惠等方面，不分经济性质、规模大小，企业大体一致，做到了奖优罚劣、优胜劣汰．二是贯彻聚财的原则，做到依法征税 After more than a year of operation, corporate income tax has generally been successful in accordance with the guiding ideology of corporate calendar tax reform. Specific performance: First, reflect the principle of fair tax burden. In terms of tax rate design, pre-tax deduction, preferential tax treatment and other aspects, regardless of the nature of the economy, the size of the enterprise generally in line with the company, it has achieved excellent results, fine and punished, and the superior and the fittest. The second is to implement the principle of gathering money so as to levy taxes according to law