从2002年起企业所得税将改为按属地原则征收,由企业所在地征收企业所得税,实行中央和地方共享税,明确各得50％,由此而改变了原来按行政隶属关系划分,中央企业的所得税由中央征 Since 2002, the enterprise income tax will be levied according to the principle of territoriality, and the enterprise income tax will be levied by the locality where the enterprise locates. The central and local governments will implement the sharing tax at a rate of 50%. This will change the original income tax of the central government By the Central Levy