本文分析了在全面推进增值税转型改革和统一内、外资企业所得税制过程中必须考虑的两个重点问题:一是推进增值税转型改革与防止投资过快增长;二是企业所得税制度统一与吸引外资,并提出了统筹规划、稳步实施增值税转型改革和统一企业所得税制的战略安排。 This article analyzes two key issues that must be considered in the process of comprehensively promoting the reform of value-added tax reform and unifying the income tax system of domestic and foreign-funded enterprises: first, to promote the reform of value-added tax reform and prevent the excessive growth of investment; second, to unify and attract the enterprise income tax system Foreign investment and put forward the strategic plan of overall planning, steady reform of value-added tax reform and unification of the enterprise income tax system.