关于所得税会计几个理论问题的探讨程淮中一、企业所得税的性质企业所得税的概念早而有之。一般而言，企业所得税是指每个应税企业根据税法规定，从其生产经营所得和其他所得中缴付的税金。但对其性质的界定，国际上的学者则有着不同的认识。归纳起来，大致有两种颇具代表... Discussion on Several Theoretical Problems of Income Tax Accounting Cheng Huai I. First, the nature of corporate income tax The concept of corporate income tax comes early. Generally speaking, enterprise income tax refers to the tax paid by each taxable enterprise from its production and business income and other income according to the provisions of the tax law. However, the definition of its nature, the international scholars have different understanding. To sum up, there are roughly two representative ...