统一企业所得税法的脚步声越来越近了。为了促进企业所得税法的统一,全国人大常委会预算工作委员会法案室于2006年3月,先后赴广东、河南、陕西等地就改革企业所得税制和统一企业所得税法进行实地调查,充分听取国税、地税、财政、商务等部门,国有、民营和外资企业的代表以及大专院校的有关专家学者的意见和建议。作者在调查研究的基础上,就统一企业所得税法涉及的相关问题进行分析,提出了一些很好的意见和建议。本刊特刊发之,供大家了解和学习。 The footsteps of the Unified Enterprise Income Tax Law are getting closer. In order to promote the unification of the EIT Law, in March 2006, the Legislative Affairs Office of the Budget Committee of the NPC Standing Committee successively went to Guangdong, Henan and Shaanxi Provinces to conduct field investigations on the reform of the enterprise income tax and the Uniform Enterprise Income Tax Law, Land tax, finance, commerce and other departments, representatives of state-owned, private and foreign-funded enterprises and relevant experts and scholars in colleges and universities opinions and suggestions. Based on the investigation and study, the author analyzes the relevant issues involved in the unified enterprise income tax law and puts forward some very good opinions and suggestions. This issue of special issue, for everyone to understand and learn.