据国家税务总局国际税务司司长张志勇说,我国正在研究内外资企业所得税合并方案。这项改革的目的是根据建立社会主义市场经济体制的要求,规范税制,公平税负,为中外企业创造一个基本平等的竞争条件,同时根据国家产业政策保留必要的鼓励投资措施。合并方案将遵循两个原则。其一,内外资两个企业所得税合并后,继续按照国际惯例,一如既往地保护外国投资者利益,对外商投资者逐步实行同等国民待遇。国民待遇,既是指外商投资企业的税收负担应与内资企业相同,也是指国内市场要进一步开放,允许外商投资企业逐步进入一些领域,如 According to Zhang Zhiyong, director of the International Tax Department of the State Administration of Taxation, China is studying the merger plan for income tax of domestic and foreign-funded enterprises. The purpose of this reform is to standardize the tax system and fair tax burden in accordance with the requirements of establishing a socialist market economic system so as to create a basically equal competitive environment for Chinese and foreign enterprises while retaining the necessary investment incentive measures in accordance with the national industrial policies. The merger plan will follow two principles. First, after merging the two domestic and foreign enterprises’ income tax, they will continue to follow the international practice and, as always, protect the interests of foreign investors and gradually apply the same national treatment to foreign investors. National treatment means that the tax burden of a foreign-funded enterprise should be the same as that of a domestic-funded enterprise. It means that the domestic market should be further liberalized and some foreign-invested enterprises should be gradually allowed to enter some areas. For example,