随着我国市场化改革的持续和对外开放程度的加深,特别是经济全球化趋势的冲击和挑战,我国企业面临着越来越激烈的市场竞争,如果继续坚持当前的内、外资企业两套所得税制和对外商的税收优惠政策,将使我国企业处于一个不公平的竞争环境。如鞍钢2001～2003年3年平均流转税税负约为 As China’s market-oriented reform continues to deepen and the degree of opening up deepens, especially the impact and challenges of the trend of economic globalization, Chinese enterprises are faced with increasingly fierce market competition. If we continue to adhere to the current two sets of income tax of domestic and foreign-funded enterprises Preferential tax policies for foreign-funded enterprises and foreign investors will put Chinese enterprises in an unfair competitive environment. For example, Anshan Iron and Steel from 2001 to 2003 the average turnover tax of about 3 years