1994年企业所得税的改革,仍然保持着对内外资企业使用两个不同的税法征收企业所得税,对外商投资企业和外国企业的税收优惠政策基本不变。这对吸引外资,促进我国经济体制改革和经济发展起到了相当大的作用。然而,在加入世界贸易组织以后,税收政策必须符合“国民待遇”原则,合并内外资企业所得税势在必行。 The reform of the enterprise income tax in 1994 still retained the enterprise income tax levied on domestic and foreign-funded enterprises using two different tax laws, and the preferential tax policies for foreign-invested enterprises and foreign enterprises remained basically unchanged. This has played a significant role in attracting foreign investment and promoting China’s economic restructuring and economic development. However, after China joins the World Trade Organization, the taxation policy must comply with the principle of “national treatment” and the incorporation of domestic and foreign-owned enterprise income tax is imperative.