关于统一我国内外资企业所得税的探索

On Uniting the Income Tax of Domestic and Foreign Enterprise in Our Countrg

长期以来,我国内外资企业所得税制存在很大差异,如今中国已经入世,对企业所得税执行两套税制,已不能适应形势发展的需要,统一的问题将成为必然。

For a long time, there exists great differences between the income tax of domestic enterprice and that of foneign enterprise. Now, joining in WTO is in signt. TWO sets of tax systems we used to carried out are not suit the need of developing circnmstances. In addition, We have found many malpractices in carrying them out actually, so it' sverg necessarg to unite them.