依法纳税是每个纳税人应尽的义务,事业单位也不例外。按照税法规定,凡是取得应税所得、实行独立经济核算的事业单位都是企业所得税的纳税人。目前我国几乎所有的事业单位都会发生企业所得税的纳税义务,但由于事 Paying taxes according to law is the obligation that each taxpayer should make, and public institutions are no exception. In accordance with the provisions of the tax law, those who obtain taxable income, the implementation of independent economic accounting institutions are taxpayers of enterprise income tax. At present, almost all the public institutions in our country will incur tax liability for enterprise income tax. However,