1994年统一起来的内资企业所得税试行已经三年多了，它在调整、规范国家与企业的分配关系方面起到了积极作用。但是随着市场经济体制的发展和改革的不断深人，内、外两套企业所得税制已显得越来越丁适应了。因此，统一内、外资企业所得税已显得十分必要。一、统一内、外资企业 It has been more than three years since the trial of the domestic-funded enterprise income unified in 1994 has played a positive role in adjusting and standardizing the distribution relations between the state and the enterprises. However, with the development of the market economy system and the deepening of the reform, the two sets of internal and external corporate income tax systems have become more and more accustomed. Therefore, it is quite necessary to unify the income tax on domestic and foreign-funded enterprises. First, the reunification of foreign-funded enterprises