企业所得税是对中国境内企业(除外商投资企业和外国企业以外)的生产经营所得和其他所得征收的一种税。凡实行独立经济核算的企业或组织,为企业所得税纳税义务人。具体包括:国有企业;集体企业、私营企业;联营企业; Enterprise income tax is a tax on the income from production and operation of enterprises in China (excluding foreign-invested enterprises and foreign enterprises) and other income. Where the implementation of independent economic accounting of enterprises or organizations, corporate income tax payers. Specifically include: state-owned enterprises; collective enterprises, private enterprises; joint ventures;