一、我国企业所得税制度发展的简要过程我国企业所得税制度的创建受欧美国家和日本建立企业所得税制度的影响。20世纪之初，清宣统年间，曾经起草过《所得税章程》，其中包括对企业所得征税的内容。中华民国成立后，曾经以上述章程为基础制定过《所得税条例》，并于1914年初公 First, the brief process of the development of China’s enterprise income tax system The establishment of China’s enterprise income tax system is affected by the establishment of the enterprise income tax system in Europe and the United States and Japan. At the beginning of the twentieth century, during the Qing Xuantong reign, the “Income Tax Regulations” were drafted, which included the taxation of the enterprise income. After the founding of the Republic of China, the “Income Tax Ordinance” was enacted on the basis of the above articles of association and was issued in early 1914