我国内外资企业所得税制并轨问题研究

Exploration on the Integration of Two Income Taxes Systems in Domestic and Foreign-funded Enterprises

随着社会主义市场经济体制的建立和完善,以及对外开放向纵深发展,特别是加入世界贸易组织后,我国对内、外资企业实行的两种不同的所得税制度已经不能适应新形势的需要,统一内外资企业所得税制度的要求越来越迫切。分析内外资企业所得税制并存的背景,比较两种税制的差异及影响,探讨两税并轨的政策选择,对完善我国税收制度,充分发挥所得税的调控作用具有重要意义。

With the establishment and perfecting of socialist market-economy system and the further of opening up policy,the two systems arising from the two income tax laws applied to domestic and foreign-funded enterprises cannot satisfy the demand of new situation,especially after China's entry into WTO.There is an increasingly demand for the integration of such income tax laws,and it is greatly meaningful for the perfection of tax system in China and the full play of regulatory role of income tax after analyzing the co-existence background of two income taxes systems,comparing their differences and influences, and exploring the approaches of their integration.