本文认为,随着我国改革开放深度和广度的扩大,现行内、外资企业两套所得税制度使内资企业在竞争中处于劣势,实行统一的法人所得税制成为必然。同时,实行统一的法人所得税不仅不会导致外商投资的大规模减少,还有利于优化外资结构,减小人民币升值的压力。 This article argues that with the expansion of the depth and breadth of China’s reform and opening up, the existing two income tax systems for domestic and foreign-funded enterprises make domestic-funded enterprises at a disadvantage in the competition and it is inevitable to implement a unified corporate income tax system. At the same time, the implementation of a unified corporate income tax will not only lead to large-scale reduction of foreign investment, but also help to optimize the structure of foreign investment and reduce the pressure of RMB appreciation.