在社会主义市场经济不断完善的条件下,运用邓小平理论和“三个代表”重要思想为指导,建立符合中国社会主义和谐社会的税收体制,对增加财政收入,加强和完善国家的宏观调控能力及体系,促进经济结构合理调整,促进国民经济持续、快速、健康发展有着极其重要的意义。企业所得税作为我国税收的重要构成部分,其收入已成为国家财政收入的重要来源,地 Guided by Deng Xiaoping Theory and the important thought of “Three Represents ” under the condition of continuous improvement of the socialist market economy, we have established a taxation system that is in line with the socialist harmonious society in China and is necessary to increase financial revenue, strengthen and improve the macro-control of the country Ability and system to promote rational adjustment of the economic structure and promote the sustained, rapid and healthy development of the national economy are of extremely important significance. As an important part of China’s tax revenue, corporate income tax has become an important source of national financial revenue.