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企业所得税是调节经济运行的一个重要税种,在税制体系中占举足轻重的地位。目前,对应尽快合并内外两套企业所得税的改革意见在理论界和实际部门已基本达成共识。而对合并内外资企业所得税过程中所涉及和遇到的问题的研究还有待进一步深入和细致。本文在理论与实际结合的基础上,对现行内外资企业所得税制进行了比较分析,提出在改革中需重点考虑的几个问题以及下一步具体统一改革思路。一、现行内外两套企业所得税制的比较分析(一)收入规模的比较1.内资企业所得税增长速度明显低于外资企业增长速度。从下表比较分析看出,内资企业所得税1999年比1994年上升了49.5%,1994年～
Corporate income tax is an important tax that adjusts the economic operation, occupying a pivotal position in the tax system. At present, the opinions on reform that merged the two sets of inside and outside corporate income tax as soon as possible have basically reached a consensus in theorists and actual departments. However, the study of the problems involved in the process of income tax consolidation of domestic and foreign-funded enterprises needs to be further and carefully studied. Based on the combination of theory and practice, this article makes a comparative analysis of the current income tax systems of domestic and foreign-funded enterprises, puts forward several issues to be considered in the reform and the idea of concrete reform in the next step. I. Comparative Analysis of the Two Internal and External Corporate Income Tax Systems (I) Comparison of Income Scale 1. The growth rate of domestic-funded enterprise income tax is obviously lower than the growth rate of foreign-funded enterprises. As can be seen from the comparative analysis of the table below, the income tax on domestic-funded enterprises increased by 49.5% from that in 1999 in 1999,