自从改革开放以来,我国经济得到了飞速发展,尤其是近几年,在经济全球化的大氛围驱动下,有关税收方面的法律法规也出现了新的调整。税收作为政府财政收入的主要来源,必须与时代发展相接轨,其中企业所得税管理是税务管理重中之重,本文从强化企业所得税涉税鉴证方面入手,展开科学解析,提出合理建议。 Since the reform and opening up, China’s economy has witnessed rapid development. Especially in recent years, with the great atmosphere of economic globalization, new adjustments have also taken place in the laws and regulations concerning taxation. Tax revenue, as the main source of government revenue, must be in keeping with the development of the times. The management of enterprise income tax is the most important part of tax administration. This article starts with the tax certification of strengthening enterprise income tax, launches scientific analysis and puts forward reasonable suggestions.