【摘要】 外商投资企业税收优惠政策为吸引外资 ,促进经济增长发挥了相当重要的作用 ,但内外资企业所得税的差异也对我国经济的健康发展带来了许多负面影响 ,为使我国经济在加入世界贸易组织 (WTO)后能持续、有效地健康发展 ,税制改革势在必行 .因此就现行内外资企业所得税制差异进行对比分析 ,提出了内外资企业所得税并轨的设想 ,并对相关的实施措施进行了探讨 .更多还原

【Abstract】 Favored taxes policy of foreign investment enterprises has played a significant role in drawing foreign investment and promoting economy.On the other hand,the income tax system’s difference between native companies and foreign corporations has brought about a great many negative influences in our steady economic development as well.The tax system reform is imperative under this situation so that our economy will get on well persistently and efficiently after our country became a member of the WTO.This article analyzed the income tax system’s difference between native companies and foreign corporations,put forward the idea of eliminating the difference and discussed the relatively implement steps.更多还原