(一)公司所得税是一个重要税种根据国际货币基金组织《政府财政统计年鉴(1990)》提供的资料,在统计的119个国家中,除了巴拿马、开曼、吉利亚比给、阿联酋、巴努阿图未开征外,114个国家都实行了公司所得税制。从税收结构看,公司所得税占比重较大的乃是发展中国家。那些以所得税为主体税种的经济发达国家,公司所得税的比重虽然一般都低于个人所得税,但征收的绝对数也不小。特别在经济生活国际化日益扩大,跨国企业不断发展的形势下,公司所得税越来越受到政府当 (I) Corporate Income Tax is an Important Tax According to the information provided by the International Monetary Fund’s Government Finance Statistics Yearbook (1990), among the 119 countries surveyed, except Panama, Cayman, Geely, UAE, Banu A figure is not levied, 114 countries have introduced a corporate income tax system. From the tax structure, corporate income tax accounts for a larger proportion of developing countries. Those economically developed countries that take the income tax as their main tax category, although the proportion of corporate income tax is generally lower than the personal income tax, but the absolute number of levies is not small. Especially in the increasingly internationalized economic life, multinational corporations continue to develop the situation, the corporate income tax more and more by the government