由于我国税法的许多精神是散见于各个文件之中,因而给财务人员系统学习和掌握带来了一定难度,即使一些有多年实务经验的财务人员对于税法中有些问题的认识也仍然存在偏差。笔者在本文中就税法中几个易被忽略的问题作一简析。一、税法中几个税种的关系税法中除了征收管理法外其他都是实体法。所谓实体法是指明确规定了权利义务的法律,因而各税种之间的规定是不能通用的,尤其是外商投资企业所得税法和企业所得税法 Since many of the tax laws in our country are scattered in various documents, it is difficult for the financial officers to learn and master systematically. Even some financial professionals with many years of practical experience still have some discrepancies in the understanding of some problems in the tax law. In this article, the author analyzes a few easily overlooked issues in tax law. First, the relationship between several taxes in tax law Tax law in addition to the collection of management law other than the substantive law. The so-called substantive law refers to the law clearly defining the rights and obligations, so the provisions between the various taxes are not universal, especially the Foreign Investment Enterprise Income Tax Law and the Enterprise Income Tax Law