我国内外资企业的所得税制无论在税率、税收优惠和计税依据等方面都存在着差异。税制上的差异造成了内外资企业的不公平竞争 ,导致了税收流失 ,加剧了国内产业结构及地区和行业间经济发展的不平衡。中国加入WTO后 ,统一内外两套所得税制的任务极为紧迫。统一内外资企业所得税的具体设想是 :税率定在 2 7%… 30 %之间 ;加强间接优惠的力度 ;突出税收优惠的政策导向。 Income tax system of domestic and foreign-funded enterprises in China both in tax rates, tax incentives and tax basis there are differences. The differences in taxation system have caused unfair competition between domestic and foreign-funded enterprises, resulting in the loss of tax revenue and aggravating the imbalance of domestic industrial structure and economic development between regions and industries. After China’s accession to the WTO, the task of unifying the two income tax systems, both inside and outside China, is extremely urgent. The specific assumptions of the unified income tax for domestic and foreign-funded enterprises are as follows: the tax rate should be between 27% and 30%; the indirect preference should be strengthened; and the policy orientation of tax incentives should be highlighted.