取消外资企业税收方面享受的超国民待遇,建立统一的企业所得税法已是大势所趋。我国现行企业所得税制的弊端表现在三个方面,如税基界定不规范,内资企业税前扣除限制过严等。因此,改革应主要从国际惯例和税收优惠角度着手进行。 Abolishing the super national treatment enjoyed by taxation of foreign-funded enterprises and establishing a unified enterprise income tax law are the general trend. The drawbacks of the current enterprise income tax system in our country are manifested in three aspects: the non-standard definition of the tax base, the pre-tax deduction limit of domestic-funded enterprises and so on. Therefore, the reform should proceed mainly from the perspective of international practice and preferential tax treatment.