【摘要】 长期以来,我国内外资企业所得税制存在很大差异,入世在即,对企业所得税执行两税制,已不能适应形势发展的需要,而且在实际执行中发现许多弊端,亟待完善。更多还原

【Abstract】 For a long rime, there exsits great differences between the income tax of domestic enterprise and that of foreign enterprise. Now, joining in WTO is in sight. Twosets of tax systems we used to carried out are mot suit the need of developing circumstances. In addition, We have found many malpractices in carrying them out actually, So it’ s very mecessary to unite them.更多还原