国家税务总局局长金鑫近日在全国税制改革工作会上介绍了将于明年全面实施的新税制。其基本内容概括起来有四个部分: 一是个人所得税的改革。把现行的个人所得税、个人收入调节说和城乡个体工商业户所得税合并建立统一的个人所得税。其二是企业所得税改革,从1994年起统一内资企业所得税,下一步在统一外资企业所得税。统一的 Recently, Jin Xin, director of the State Administration of Taxation, introduced the new tax system that will be fully implemented next year at the national tax reform conference. Its basic content is summed up in four parts: First, the personal income tax reform. The current personal income tax, personal income regulation and urban and rural households that individual income tax merger to establish a unified personal income tax. The second is the corporate income tax reform, unified domestic-funded enterprise income tax since 1994, the next step in the uniform foreign-funded enterprise income tax. Uniform