《公司法》、《合伙企业法》和《个人独资企业洁》相继出台，原有企业所得税纳税人并定的“独立经济核算”判定标准由于缺少有限责任或自负盈亏的实质性条款，背离了现代企业制度的基本要来，既然要建立社会主义市场经济体制，我国的市场主体出必然向单人的业主制、合伙制和公 The “Company Law”, the “Partnership Enterprise Law” and the “Individual-owned Enterprises Jie” have been promulgated one after another. The existing “independent economic accounting” standard for taxpayers of the original enterprise income taxation has deviated from the substantive clauses of limited liability or self-financing. Since the basic requirement of the modern enterprise system is to establish a socialist market economy, the market players in our country inevitably go beyond single ownership, partnership and public ownership