修订后的《公司法》2006年正式实施以来,出现了一个问题:“一人有限公司”的设立,对我国税收管理带来立法盲区和管理漏洞。作为一线税收征管人员,笔者发现,《公司法》施行以来,由于税收相应立法未能及时跟进,税收征管人员在征管实践中,对“一人有限公司”生产经营所得适用实体 Since the revised “Company Law” was formally implemented in 2006, a problem has arisen: The establishment of “one-person limited company” has brought blind spots for legislation and management loopholes in China’s tax administration. As a front-line tax collector, the author found that since the implementation of the Company Law, due to the failure of tax legislation to follow up in time, tax collectors in the practice of collection and management of “one-person limited company” production and operation of the applicable entity