1994年的税制改革，完成了内资企业所得税的统一，而外资企业所得税仍执行原来的老办法。由此形成了目前这种与统一税法、简化和规范税制、公平税负、促进竞争的税制改革指导思想不一致的内资企业与外资企业两套所得税制并存的局面。一、内外企业所得税统一的必要性1．现行两套 The tax reform in 1994 completed the unification of income tax on domestic-funded enterprises while the old-style solution to the income tax on foreign-funded enterprises was still implemented. Thus, the two income tax systems of domestic-funded enterprises and foreign-funded enterprises that coexist with the current guiding ideology of tax reform that unifies tax law, simplifies and standardizes tax system, fair tax burden and promotes competition are formed. First, both inside and outside corporate income tax the need for unification The current two sets