改革开放以来,我国为了吸引外资,对外资企业实施《外商投资企业和外国企业所得税法》,对内资企业实施《中华人民共和国企业所得税暂行条例》,由此,形成了被专家称为“全球罕见”的内外两套企业所得税制。目前,国税总局的测算实际税率内资企业所得税为22%,外资企业仅为11%。这种 Since the reform and opening up, in order to attract foreign investment, our country has implemented the “Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises” on foreign-funded enterprises and implemented the “Interim Regulations of the People’s Republic of China on Enterprise Income Tax” on domestic-funded enterprises. As a result, "Inside and outside the two sets of corporate income tax system. Currently, the SAT’s actual tax rate of domestic-funded enterprise income tax of 22%, foreign-funded enterprises only 11%. This