摘要:隨著我國社會主義市場體系的不斷完善，內(nèi)外資企業(yè)分別實行兩套所得稅所帶來的負(fù)面效應(yīng)日益凸現(xiàn)，統(tǒng)一內(nèi)外資企業(yè)所得稅制度是我國稅制改革的必然。2008年正式實施的新企業(yè)所得稅法根據(jù)我國市場經(jīng)濟(jì)發(fā)展的總體要求，在“簡稅制、寬稅基、低稅率、嚴(yán)征管”的原則基礎(chǔ)上，提出了“四個統(tǒng)一”：即內(nèi)外資企業(yè)適用統(tǒng)一的企業(yè)所得稅法、統(tǒng)一并適當(dāng)降低企業(yè)所得稅率、統(tǒng)一和規(guī)范稅前扣除辦法和標(biāo)準(zhǔn)、統(tǒng)一稅收優(yōu)惠政策。本文重點分析了兩法合并對企業(yè)的影響，內(nèi)資企業(yè)將和外資企業(yè)在相同的所得稅標(biāo)準(zhǔn)下公平競爭，使內(nèi)資企業(yè)競爭力大大增強(qiáng)。兩法合并盡管會對我國FDI（外商直接投資）的總量有一定影響，但會提高引資質(zhì)量，促進(jìn)我國產(chǎn)業(yè)結(jié)構(gòu)升級和科學(xué)技術(shù)進(jìn)步。本文得出的結(jié)論是要客觀辨證地看待兩法合并，內(nèi)資企業(yè)競爭力將大大增強(qiáng)，同時對外資企業(yè)也不會有太大影響，并于文章結(jié)尾提出了一些對企業(yè)應(yīng)對政策變化的建議。

關(guān)鍵詞：兩法合并；稅收優(yōu)惠；稅率；扣除標(biāo)準(zhǔn)

Abstract:As the continuous improvement of socialist market system in China, the negative effects brought by double standard based on different laws are increasingly obvious. Unifying the income tax system for foreign-funded enterprises in China is the inevitable tax reform. In 2008 the implementation of the new enterprise income tax law is in accordance with the overall requirements of market economy development. According to the principles of simple tax system, wide tax base, low tax rate and rude administration, the new tax law proposes the "four reunification", that is unify the enterprise income tax rates between domestic enterprises and foreign-invested enterprises, and unify and regulate on pre-payment tax reduction and preferential taxation policies. This article analyzes on consolidation of the two taxes with emphasis to the influence of enterprises. With the implementation of new tax law, the domestic capital enterprise and the overseas-funded enterprise under the same income tax standard to compete fairly so that the competitiveness of domestic enterprises will be greatly enhanced. Although the total FDI (foreign direct investment) will be affected to a certain extent by the consolidation of the two taxes, it will improve the quality of investment and promote the upgrading of industrial structure and the progression of science and technology. This paper concludes that the consolidation of the two taxes should be regarded dialectically and objectively. The competitiveness of domestic enterprises will be greatly enhanced, while foreign-funded enterprises will not have much impact. And at the end of the article, the author makes some recommendations about how enterprises should deal with the change of policy.

Key Words：Consolidation of the Two Taxes；Tax Preference；Tax Rate；Deduction Standard