对统一我国内外资企业所得税法的思考

Some Thoughts on Unifying the Two Sets of Enterprise Income Tax in China

内外资企业所得税合并之所以一拖再拖,主要原因是认识上不够统一,有的部门和地方政府担心“两法”合并后,将减少外商收入,影响吸引外资。因此,要实现“两法”合并,必须正确认识“两法”合并的目的,消除“合并”会影响引进外资的疑虑和误解。本文在阐述“两法”合并的目标、原则及内容的基础上,分析了“两法”合并对内资企业与外资企业可能形成的不同影响。

One of the reasons about the delay of unifying the two sets of enterprise income tax are worries from some governmental departments and local leaders about attracting foreign investments. Therefore, it is imperative to know well about the targets of the unification and get rid of such misunderstandings as unification could have unfavorable influence on attracting foreign capital. Based on an analysis of theoretical goals, principles and contents of the unification of the two sets of enterprise income tax, this paper probes into possible influence of the unification upon domestic and foreign enterprises.