内容摘要：
公平原则和效率原则是税法的基本原则。我国企业所得税法的统一在诸多层面体现了税法的公平和效率原则。本文通过对公平和效率原则的分析，探讨了我国企业所得税制度的历史变迁，分析了其在实现公平和效率方面的得失以及价值选择，着重研究了企业所得税法在纳税人、效率、税收优惠以及反避税等方面对公平和效率原则的回应及时代意义。
关键词：统一企业所得税法 税收公平 税收效率
abstract：tax equity and tax efficiency are basic principles of tax laws and the unified enterprise income tax law is a manifestation of these principles. based on the theory of tax equity and tax efficiency, this article analyzes historical changes of enterprise income tax system in china and discusses reflections of the unified enterprise income tax law to the principles of tax equity and efficiency in such tax elements as taxpayers, tax rate, tax preference and anti-tax-avoidance.