从理论上来讲,我国企业所得税改革将涉及四大财政关系:一是国家与企业财政关系,由于企业所得税征收率政策调整,可能增加企业税收负担,增加国家财政收入,或减轻企业税收负担,减少国家财政收入。二是中央与地方财政关系,由于中央地方征税权或收益权政策调整,可能增加中央收入,减少地方收入,或减少中央收入,增加地方收入。三是企业与企业财政关系,由于不同类型企业所得税政策调整,如内 In theory, the reform of corporate income tax in our country will involve four major financial relations: First, the financial relations between the state and the enterprises. Due to the policy adjustment of the enterprise income tax levying rate, it may increase the corporate tax burden, increase the national financial revenue, or reduce the corporate tax burden, reduce National financial revenue. Second, the financial relations between the central government and the local governments may increase central revenue, reduce local revenue, reduce central revenue, and increase local revenue because of the central government’s taxation or profit-sharing policy adjustment. Third, the financial relationship between enterprises and enterprises, due to different types of corporate income tax policy adjustments, such as within