目次引言第一章传统企业所得课税理论的反思第一节综述:传统企业所得课税理论现状第二节传统企业所得课税理论的反思第二章美国公司所得税制的实践与启示第一节美国公司所得税制的实践经验第二节对美国公司所得税制经验的分析第三节美国公司所得税制的启示第三章借鉴美国经验,重构我国企业所得课税理论第一节从三个方面革新我国企业所得课税理论第二节相对独立性理论详解第四章重构企业所得课税理论的实践意义第一节现行公司所得税制存在的问题及其解决第二节特殊营业信托所得课税问题研究第三节合伙企业所得税制新解结语 Table of Contents Introduction Chapter One The Rethinking of Traditional Enterprise Income Taxation Theory Section One: The Current Situation of Traditional Enterprise Income Taxation Theory Section Two The Rethinking of Traditional Enterprise Income Taxation Theory Chapter Two The Practice and Inspiration of American Company Income Tax System Section One The practical experience of the American company income tax system Section II of the experience of the American company income tax system Section III of the American company income tax system inspiration Chapter III draw lessons from the United States experience and reconstruction of China’s enterprise income tax theory The first section from three aspects of innovation China’s corporate income tax theory Section II of the relative independence of the detailed explanation of the fourth chapter of the theory of corporate income tax reform practical significance of the first section of the existing corporate income tax system problems and solve the second section of the special business trust income tax issues Study Section III new conclusion of the partnership enterprise income tax system