中国现在对内和对外仍然实行两套所得税制，本文谈的是外商投资企业和外国企业所得税的税基。众所周知，所得税是以所得为征税对象，向所得的取得者征收的一种税。也就是说，所得税的税基和课税对象是所得。中国在企业所得税制建设中，一向认为确定税基与规定税率具有同样的重 At present, China still applies two income tax systems internally and externally. This article is about the tax base of income tax for foreign-invested enterprises and foreign enterprises. It is well-known that income tax is a tax levied on the proceeds acquirer for the purpose of taxing income. In other words, the tax base and income tax object is income. In the construction of the enterprise income tax system, China has always held that determining the tax base has the same weight as stipulating the tax rate