企业所得税是指对中国境内企业（外商投资企业和外国企业除外）的生产经营所得和其他所得征收的一种税，是我国现行税制结构中一个重要组成部分，是国家与集体利益分配关系的直接体现，也是利益分配的关键，因为它是对企业的所得征税，而“所得”究其本质是企业的“利润”，但 Corporate income tax refers to a kind of tax levied on the income from production and operation of enterprises (excluding foreign-invested enterprises and foreign enterprises) in China and other income, which is an important part of the current tax structure of our country and is the direct relation between the distribution of state and collective interests It is also the key to the distribution of benefits because it is a tax on the income of an enterprise. The essence of “income” is the “profit” of an enterprise, but