从加入世贸组织算起,关于内外资企业所得税并轨的讨论已经整整 5年,住今年的两会上,再次成为代表委员们热议及社会各界关注的焦点。政协会议上,由民建中央提出的《尽快统一内外资企业所得税制度》,被全国政协提案组定为今年第1号提案,但据悉在本次人大会议前已被搁置。两税合并究竟何时可以进入立法程序,又引起了各界的关注和猜测,摒弃局部私利,维护国家公利,推进两税并轨成为经济学界的呼吁 Starting from the accession to the WTO, discussions on the merger of income tax with domestic and foreign enterprises have been conducted for exactly five years. During the two sessions this year, they once again became the focus of attention on behalf of members and the attention of all sectors of society. At the CPPCC meeting, “as soon as possible the unified income tax system for domestic and foreign-funded enterprises” proposed by the Democratic Central Committee of the People’s Republic of China was proposed by the Proposal Team of the CPPCC National Committee No. 1 of this year but was reportedly shelved prior to this NPC session. When the merger of the two taxes can go into the legislative process, it arouses the concern and speculation from all walks of life, abandoning the partial private interests, safeguarding the national public interest, and pushing forward the integration of the two taxes into the economic circle