本文简述了企业所得税改革的背景,对企业所得税出台时机、改革原则进行了讲解,介绍了企业所得税改革后的主要内容,对新旧企业所得税的变化进行了对比,最后指出企业所得税的改革对促进我国经济结构优化和产业升级的方面的意义。 This article briefly describes the background of the reform of the enterprise income tax, explains the timing of the introduction of the enterprise income tax and the principle of reform, introduces the main contents after the reform of the enterprise income tax, compares the changes of the income tax of the old and new enterprises, and finally points out that the reform of the enterprise income tax Significance of China’s Economic Structure Optimization and Industrial Upgrading.