谈企业所得税优惠政策调整

Adjustments of Preferential Policy on Enterprise＇s Income Tax

制定统一、公平、规范、透明的企业所得税是社会主义市场经济的要求，本文就现行的内资与外资企业所得税实施过程中存在的问题进行分析，进而对两税合并以后企业所得税优惠政策的调整方向提出建议；降低内资企业所得税税率，统一税前扣除标准，取消区域优惠，增加间接优惠，强调税制公平也强调税收的中性作用。

It is the requirements of the socialist market economy to formulate the unified, standardized, transparent and fair income tax of enterprise. The paper analyses the problems of the current domestic and foreign income tax enterprise＇ s during the implementation process so that it puts forward to the suggestions about the preferential policy after the two taxes are merged, such as, reducing the rate of domestic enterprise＇s income tax, unifying the tax deduction, canceling area preferential, increasing the indirect preferential, emphasizing the neutral role of tax.