构建面向21世纪的企业所得税

Research on the Establishment of Business Income Tax for the 21st Century

客观经济环境的变化使我国现行的企业所得税制暴露出许多问题，构建面向21世纪的企业所得税制已是大势所趋。新的企业所得税要与整个税制改革的方向相一致；符合科技进步和产业结构调整的要求；有利于现代企业制度的建立；有利于企业开拓国际市场，促进对外贸易和发展。

There are many problems shown in our present system of business income tax with the change of the subjecteconomic environment. Therefore, it is a tendency to found a business income tax of the 21st century. The new businessincome tax should be shown no difference with the entire tax reform. It should be fit for the adjustment of scientific andtechnological progress and industrial structure. It should be beneficial to the establishment of the modem business system. lt should improve the development of the foreign trade.