内外资企业所得税合并问题探讨

On Income Tax Amalgamation of Domestic and Foreign Capital Enterprises

改革开放以来,我国一直实行内外有别的两套企业所得税制。两套所得税制并存对推动我国经济发展、吸引外资起了很大的作用。但是,面对我国经济发展的不断国际化和我国加入WTO的新形势,内外有别的“双轨税制”缺陷越来越突显。制定适合我国国情的企业所得税法规,确定合适的税率,界定纳税人的范围,统一税前扣除标准,调整税收优惠政策,改革我国企业所得税势在必行。

Our country has been practicing two sets of the enterprise income tax systems since the reform and open policy started. Two sets of income tax systems play an important role in pushing our country＇s economy development and attracting foreign capital. But, with the internalization of our country＇s economy development and our country＇s joining into the WTO, the defects of the tax systems become obvious. We should formulate income tax laws to conform to the situation of our country, define the appropriate tax rate and the range of taxpayer, unify the pretax deduce criterion, and adjust the tax revenue preference policy. Reforming our country＇s income tax is imperative under the situation.