涉农税制改革系列问答（十）徐增宏３１、什么是企业所得税？答：企业所得税是国家参与企业利润分配，对在我国境内的内资企业生产、经营所得和其他所得征收的一种所得税。企业所得税是在这次税制改革时，把原来征收的国营企业所得税、集体企业所得税、私营企业所得税合并... Q & A on the Reform of Peasants’ Tax System (X) Xu Zenghong 31, what is the enterprise income tax? A: The enterprise income tax is a kind of income tax levied by the state on the distribution of profits of enterprises and on the production, operation and other income of domestic-funded enterprises in China. The enterprise income tax is the merger of the state-owned enterprise income tax, the collective enterprise income tax and the private enterprise income tax levied in the current tax reform ...