一、企业所得税负合理的标准所谓企业所得税负就是指纳税人的实纳税额占其课税依据(这里指计税利润)的比例。确定说负是否合理有以下标准:1.合理的税负应能充分发挥税收的财政职能,满足国家财政的需要。企业(主要是国营和集体企业)所得税是我国的主体税种之一,历年来占税投收入总额的比重都很大。因此,对所得税制的任何改革,都应以保证财政收入为出发点 First, the corporate income tax is a reasonable standard The so-called corporate income tax refers to the taxpayer’s tax amount based on its tax base (here refers to tax profits) ratio. Determine whether the negative is the following criteria: 1. A reasonable tax burden should be able to give full play to the tax fiscal functions to meet the needs of the state finance. Income tax of enterprises (mainly state-owned and collective enterprises) is one of the main tax types in our country, accounting for a large proportion of the total tax receipts and payments over the years. Therefore, any reform of the income tax system should be based on ensuring fiscal revenue