论企业所得税优惠作用和取舍依据王诚尧根据形势的发展，把内外资企业分别适用的两个企业所得税税种统一为各类企业共同适用的企业所得税，这既是公平税负，鼓励竞争和强化企业所得税宏观调控功能的需要，也是适应社会主义市场经济要求，完善税制结构，建立有中国特色的社... Based on the development of the situation, Wang Chengyao unified the two types of corporate income tax applicable to domestic and foreign-funded enterprises to the common corporate income tax applicable to all types of enterprises, which is both a fair tax burden, encouraging competition and strengthening the macro-level of corporate income tax The need of regulation and control functions, but also to meet the requirements of the socialist market economy, improve the tax structure, the establishment of a community with Chinese characteristics ...