关于内外资企业所得税法律制度的合并与税前扣除问题的思考

Consideration about the Combination of the Income Tax Laws for domestic-funded enterprises and overseas-funded enterprises and the Issue of Tax Deduction

近年来,内外资企业所得税的法律制度改革已成为社会的共识,尤其是在WTO框架范围内,政府本着“公平税负,鼓励竞争”的原则,将着力改革过去实行的内外资企业区别对待的企业所得税法律制度,现阶段的重点应从合理确定税前扣除等优惠政策入手,逐步实现“两法”的合并。

It has been prises and overseas - agreed that changes have to be done to the income Tax Laws for both domestic-funded enterfunded enterprises. The reform must be made, especially within the framework of WTO, by the government, acting on the principle of ＂imposing equal tax and encouraging competition＂. Nowadays, to start with changes to some preferential policies like a reasonable tax deduction, the reform works towards the final combination of previous different sets of laws into one for both kinds of enterprises.