企业所得税既是处理国家和企业分配关系的重要形式,也是体现国家政策的手段。我国企业所得税制度是随着改革开放和经济体制改革的不断推进而逐步建立、完善起来的。上世纪八十、九十年代,内外资企业所得税分别设置是特定历史条件下的产物,对促进改革开放和经济稳定发展发挥 Corporate income tax is not only an important form of dealing with the distribution of state and enterprise, but also a means of reflecting national policies. The system of enterprise income tax in our country is gradually established and improved with the continuous promotion of reform and opening up and the reform of economic system. In the 1980s and 1990s, the income tax of domestic and foreign-funded enterprises were set separately under the specific historical conditions and played an important role in promoting the reform, opening up and stable economic development