2008年《企业所得税法》正式实施以后,在新《企业所得税法》的框架下和近些年我国税收征管改革的基础上,强化企业所得税的管理是目前税务部门税收征管的一项重要工作。本文将对实施新《企业所得税法》下税收管理的基本问题进行分析并提出建议。 After the “Enterprise Income Tax Law” was formally implemented in 2008, under the framework of the new “Enterprise Income Tax Law” and the reform of tax collection and administration in our country in recent years, strengthening the management of corporate income tax is now an important task in the tax administration of tax departments. This article will analyze and make recommendations on the basic issues of tax administration under the new Enterprise Income Tax Law.