内外有别的现行企业所得税制带来了诸如税基不规范、税率不相同、优惠不均等、征管不科学等弊端，这种不规范的制度与国际惯例相去甚远，不利于社会主义市场规则的运作，应采取合并税种、统一税基、统一税率、规范税收优惠、严格征管等措施，对现行企业所得税制进行改进，以适应客观经济发展的需要。 The existing system of enterprise income tax, both internal and external, has brought drawbacks such as non-standard tax base, different tax rates, unequal preferential treatment and unscientific tax collection. This non-standard system is far from international practice and unfavorable to the socialist market rules The current enterprise income tax system should be improved to meet the needs of objective economic development by adopting such measures as the combination of taxes, the unification of tax bases, the unification of tax rates, the regulation of tax concessions and strict collection of levies.