企业所得税的财政体制和征管体制是1994年实行分税制财政管理体制时确定的,从2002年开始实行的所得税收入分享改革方案,企业所得税体制发生了很大的变化,对地方税收、财政乃至于经济都将发生重大的影响。 一、企业所得税管理体制的基本状况 为了增强中央的宏观调控能力,规范中央和地方的分配关系,促进社会主义市场经济的发展,1994年国务院实行了分税制财政管理体制。根据事权和财权相结合的原则,划分了中央税、地方税和共享税,其中将地方企业所得税划为地方税,作为地方固定收入,中央企 The enterprise income tax system and collection system was established when the tax-sharing system was implemented in 1994. Since the implementation of the income tax revenue sharing reform plan in 2002, the enterprise income tax system has undergone great changes. It has made great impact on the local tax revenue, finance and even the economy Will have a significant impact. I. Basic Conditions of the Enterprise Income Tax Management System In 1994, the State Council implemented a tax-sharing system for financial management in order to enhance the central government’s ability to regulate and control the macro-control of the central government and standardize the distribution of the central and local governments so as to promote the development of a socialist market economy. According to the principle of the combination of power and property, the central tax, local tax and shared tax are divided. Among them, the local enterprise income tax is classified as local tax and fixed income as local government. Central enterprises