【摘要】 改革开放以来,为适应我国对外开放和经济体制改革的需要,我国实行了内外有别的两种企业所得税制,这对推动我国经济增长、吸引外资等均发挥了积极作用。然而,随着我国社会主义市场体制的建立和完善,实行内外有别的企业所得税制已构成了对内资企业的歧视,拉大了内外资企业之间的税负差距,不利于国民经济的协调发展。因此,建立内外统一的与国际惯例接轨的企业所得税制势在必行。本文在分析内外资企业所得税制存在差异的基础上,提出了合并“两法”的若干建议,以期加快我国企业所得税制的改革和完善。更多还原

【Abstract】 With the deepening of economic reform and opening-up,our country puts into effect two kinds of enterprise income tax systems.One is home enterprise income tax system,and the other is foreign enterprise income tax system.This model plays an important role in promoting the growth of economy and attracting the foreign capital.But,with the further development,some disadvantages can not be ignored.This model reveals discrimination which enlarges the gap about tax burden.That’s harmful to the harmony about national economy.So,establish a united enterprise income tax system which is in conformity with the international practice become an urgent problem.Based on the analysis of the difference of the prevailing income tax system between home and foreign enterprise,the author puts forward some advice of the combinations of "two laws" with a view to enhancing the reformation and betterment China’s enterprise income tax system.更多还原