一、企业所得税的名称及其课税主体范围问题我国目前企业所得税的名称，是受前苏联的影响而沿袭演变下来的。按照前苏联模式，对国有企业是采取利润上缴办法、不征所得税的；对并非从事工商营利事业的一般居民个人，也不征所得税；只对私营、合作社经营和城乡个人经营的工商营 First, the name of the corporate income tax and the scope of its tax subjects The current name of China’s corporate income tax, is subject to the influence of the Soviet Union and follow evolution. In accordance with the former Soviet Union model, state-owned enterprises are paid by way of profits, not levying income tax; not for the general resident individuals engaged in industrial and commercial profit-making business, not levy income tax; only private, cooperatives and urban and rural areas of private business operators