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目前我国税制改革所面临的问题自然不止个税征收一方面,内外资两税合并也是大家都关注的一个热点问题。改革开放以来,我国一直实行外商投资企业与内资企业双轨制的企业所得税征收制度,这种优惠待遇在吸引外资方面的确起到积极作用,但是随着我国加入世界贸易组织和市场体系的不断完善,内外有别的税收制度已
At present, the problems facing China’s tax reform are naturally not limited to the collection of taxes. On the one hand, the merger of the two domestic and foreign funds is also a hot issue that everyone is concerned about. Since the reform and opening up, our country has been practicing the system of enterprise income tax of dual-track system between foreign-invested enterprises and domestic-funded enterprises. Such preferential treatment does play a positive role in attracting foreign investment. However, as China joins the World Trade Organization and the market system continues to improve, There are other tax systems already