Abstract: With the developm en t of domestic economy,China's planning of the enterprise income taxes has becom e insufficient for the needs of the economic development.This paper starts with the analysis of the planning of the enterprise income taxes and its present situ ation,and then,makes a comparison between China and the developed countries in t he following aspects:taxpayers,tax terms,counting ways of tax,and tax liberal te rm,etc.On the basis of these discussions this paper tries to have some lessons f rom the international tax experience,and finally it presents some suggestions fo r the reform of China's planning of enterprise income tax.