税收优惠的选择及改革设想统一内外资企业所得税主要有四个方面的统一，即统一税率、统一税基、统一优惠、统一征管。其核心内容和工作难点，是建立统一完善的企业所见税优惠制度。我国自实施税收优惠政策以来，在吸引外资、调整产业结构、促进自幼就业等诸多万面取得了很大的 Choice of tax incentives and reform envisaged Uniform domestic and foreign enterprises income tax has four major aspects of the unity, namely the uniform tax rate, a unified tax base, unified concessions, unified collection and management. Its core content and job difficulties are to establish a unified and perfect preferential tax system for enterprises. Since the implementation of preferential tax policies, our country has made great achievements in attracting foreign investment, adjusting industrial structure and promoting employment at an early age