为 适应我国市场经济体制逐步完善和对外开放发展的新形势 ,应尽快统一内外资企业两套所得税法。一、统一内外资企业所得税税法的基本立足点。一是有利于更正确、更充分地发挥新时期企业所得税的应有职能。企业所得税具有财政收入保障和经济调节的双重职能。我们必须同时兼顾税 In order to meet the new situation of gradual improvement of China’s market economy system and the opening up to the outside world, two sets of income tax laws for domestic and foreign-funded enterprises should be unified as soon as possible. First, the basic domestic and foreign enterprises income tax law foothold. First, it is conducive to a more correct and more fully exert the due functions of the enterprise income tax in the new period. Enterprise income tax has the dual functions of financial income security and economic regulation. We must take into account the tax at the same time