论内外两套企业所得税制的合并

On the Incorporation of Two Sets of Corporation Income Tax Systems:Necessity,Feasibility and Urgency

通过深入分析内外两套企业所得税制合并的必要性、可行性和紧迫性,本文认为:“两税合一”是为内外资企业打造一个公平竞争的平台,有助于提高内资企业的活力和竞争力,不仅不会影响外商投资者的积极性,反而有助于外资结构的优化;目前是“两税合一”的最好时机,为了提高改革的可行性,可以采取降低税率和设置过渡期等措施;我国已步入WTO规定的后过渡期,加之立法程序的制约,“两税合一”进程已刻不容缓,拖延不得。

By analyzing the necessity, feasibility and urgency of the incorporation of home-invested-corporation income tax systemand foreign-capital-invested corporation income tax system in particular, we can safely draw the conclusion that the incorporationof two sets of corporation income tax systems can create an equal and competitive foundation for all corporations, helps to enhancethe activity and competitiveness of home-capital-invested corporation, has very limited influence on the enthusiasm of foreigninvestors and conduce to optimizing the structure of FDI. It is the best time for the incorporation of two sets of corporation incometax system now. Some measures such as reducing income tax rate and setting a transition period, should be taken to increase thefeasibility of the reform of corporation income tax system. China has entered WTO for three years already , we must consider WTOprinciples and our promises, and we have to quicken the reform of corporation income tax system.