企业所得税既是我国税收收入的主体税种,又是国家宏观调控的重要手段。近几年来,随着我国国民经济的快速发展和企业经济效益的不断提高,企业所得税增长很快。2002年内资企业所得税收入已达1973亿元,外资企业所得税收入616亿元,比上年增长20.5%;2004年内外资企业所得税全部收入 Corporate income tax is not only the tax revenue of China’s main taxes, but also an important means of national macro-control. In recent years, with the rapid development of our national economy and the continuous improvement of the economic benefits of enterprises, the income tax of enterprises has been growing rapidly. Income tax on domestic-funded enterprises reached 1973 billion yuan in 2002, income from foreign-funded enterprises reached 61.6 billion yuan, an increase of 20.5% over the previous year. In 2004, the total income tax on foreign-funded enterprises