新的企业所得税法等正在制定中,经过试点和立法程序,有望在近年实行。现行税制是1994年制定的,距今已经10年。1994年以及其后的税制改革,强化了税收的收入功能、宏观调控功能,为社会主义市场经济的发展创造了良好的税收环境。但是,随着时间的推移,现有税制越来越不能适应经济和社会协调发展的要求;税制不统一、税负不公平、税法不完善、税收管理改革滞后等越来越成为我国国民经济健康、持续、快速发展的制约因素,迫切需要进行新一轮税制改革。 The new corporate income tax law is under development, after the pilot and legislative procedures, is expected to be implemented in recent years. The current tax system was enacted in 1994 and has been 10 years now. The tax reform in 1994 and beyond has strengthened the income function and macro-control functions of tax revenues and created a favorable tax environment for the development of the socialist market economy. However, with the passage of time, the existing tax system can not meet the requirement of coordinated development of economy and society more and more. The tax system is not unified, the tax burden is not fair, the tax law is imperfect and the tax administration reform lags behind more and more become the national economy health of our country , Sustained and rapid development of the constraints, there is an urgent need for a new round of tax reform.