摘要:随着我国社会主义市场体系的不断完善，内外资企业分别实行两套所得税所带来的负面效应日益凸现，统一内外资企业所得税制度是我国税制改革的必然。2008年正式实施的新企业所得税法根据我国市场经济发展的总体要求，在“简税制、宽税基、低税率、严征管”的原则基础上，提出了“四个统一”：即内外资企业适用统一的企业所得税法、统一并适当降低企业所得税率、统一和规范税前扣除办法和标准、统一税收优惠政策。本文重点分析了两法合并对企业的影响，内资企业将和外资企业在相同的所得税标准下公平竞争，使内资企业竞争力大大增强。两法合并尽管会对我国FDI（外商直接投资）的总量有一定影响，但会提高引资质量，促进我国产业结构升级和科学技术进步。本文得出的结论是要客观辨证地看待两法合并，内资企业竞争力将大大增强，同时对外资企业也不会有太大影响，并于文章结尾提出了一些对企业应对政策变化的建议。
关键词：两法合并；税收优惠；税率；扣除标准
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
