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统一内外资企业所得税是必然的，也是社会主义市场经济发展的客观要求。《外商投资企业和外国企业所得税法》和《中华人民共和国企业所得税暂行条例》都分别向前迈出了一步，并区以内资企业所得税法向外资企业所得税法靠拢，为今后统一内外资企业所得税制创造了条件。本文着重?
Uniform income tax on domestic and foreign-funded enterprises is inevitable and also an objective requirement for the development of the socialist market economy. Both the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises and the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax have each taken a step forward. In the meantime, the district-owned enterprise income tax law moves closer to the income tax law of foreign-funded enterprises and unifies the income tax of domestic and foreign-funded enterprises in the future System created the conditions. This article focuses?