“两税合并”正反两方所持立场问:对于“两税合并”所持的态度如何?用什么理由来支持自己的态度?财政部答:原政策有悖于所得税的基本原理,导致了内外资企业之间税负不公平、重复征税等等许多弊端,财政部一直都是两税合并改革的积极推动者和主要力量,时下更是全力以赴。首先我国 “Merger of the Two Taxes,” Both the Positive and the Negative Positions Q: What is the attitude toward “the merger of the two taxes?” What are the reasons to support their attitude? Ministry of Finance Answer: The original policy runs counter to the basic principle of income tax, The tax burden among foreign-funded enterprises is unfair and there are many drawbacks such as double taxation. The MOF has always been an active promoter and major force in the reform of the two taxes system. First of all, China