1994年以来,我国对财税体制进行了全面、系统的改革,初步建立起了适应社会主义市场经济发展要求的财税体制。但是,新体制在某些方面特别是企业所得税,无论是税制本身还是收入分配体制方面,都有许多问题需要进一步调整和改革。一、合理设定企业所得税税率对企业所得税税率的设定,既要重视我国国情,实事求是地评估目前企业的实际税收承受能力。又要全面测算税率调整给企业生产发展带来的影响,同时还应与国际上一些通行的做法相衔接。从国际现行税制情况看,有越来越 Since 1994, China has conducted a comprehensive and systematic reform of the fiscal and taxation system, and initially set up a fiscal and taxation system that meets the requirements of the development of a socialist market economy. However, in some aspects of the new system, especially the enterprise income tax, both the tax system itself and the income distribution system have many problems that need further adjustment and reform. First, set a reasonable corporate income tax rate on the establishment of corporate income tax rates, it is necessary to attach importance to China’s national conditions, realistic assessment of the actual corporate tax revenue capacity. We must also make a comprehensive assessment of the impact that tax rate adjustments have on the production and development of enterprises and at the same time, it should also link up with some prevailing international practices. From the current international tax situation, there are more and more