企业收益课税制度法制化的重要标志林雄，林品章从１９９４年１月１日起施行的《中华人民共和国企业所得税暂行条例》，是我国企业收益课税制度规范化、法制化的一个重要标志，它较好地解决了税制改革前企业所得税存在的问题，促进了不同所有制的企业在社会主义市场经济条... The important symbol of the legalization of the corporate income tax system Lin Xiong and Lin Pinzhang The Provisional Regulations on Enterprise Income Tax of the People’s Republic of China, which came into effect on January 1, 1994, is an important symbol of the standardization and legalization of the taxation system of corporate revenue in China. It better solves the problems existing in the enterprise income tax before the tax system reform, and promotes the enterprises of different ownership in the socialist market economy ...