统一内外资企业所得税势在必行蔡木卿目前内外资企业所得税制尚未统一，由于税收优惠政策差异较大，在一定的程度上影响企业的公平竞争，已引起社会各界的关注，本文拟就统一内外资企业所得税（以下简称统一企业所得税）问题谈些粗浅看法。一、统一企业所得税的紧迫性我国... Income tax on domestic and foreign-funded enterprises is imperative Cai Anqing Income tax on domestic and foreign-funded enterprises has not been uniformed at present. Due to the large difference in preferential taxation policies and to a certain extent affecting the fair competition of enterprises, it has aroused the concern of all walks of life. Foreign-funded enterprise income tax (hereinafter referred to as the unified enterprise income tax) on some crude views. First, the urgency of a unified corporate income tax ...