对国营企业征收所得税是各级税务部门面临的一项新的工作,还缺乏经验,有一些新的问题需要调查研究逐个解决。根据我们暂短的工作实践,就当前亟待解决的几个问题,浅谈一点意见: 第一,健全和加强税收法制,确保落实企业“计税所得额”。实行利改税的一个重要原则就是要以法律形式把国家同企业的分配关系 The levying of income tax on state-owned enterprises is a new task the tax departments at all levels are facing, but they also lack experience and some new problems need investigation and study one by one. According to our brief work practices, we should make some comments on several issues that are urgently needed to be resolved. First, we need to improve and strengthen the tax law and ensure the implementation of “taxable income”. An important principle in implementing the tax reform is to take the legal form of dividing the distribution of state and enterprise