最近的一个时期,特别是在“两会”期间,各方媒体关于“两法合并”进程加快的报道多起来了。这对于备受关注并一再受阻、处于步履维艰境地的内外资企业所得税制合并改革,无异于一个“利好”的消息。当然,熟悉中国税收立法程序的人们都清楚,不论媒体如何渲染,各界如何企盼,也不论 In recent days, especially during the “two sessions”, there has been more media coverage of the acceleration of the process of “merger of the two laws.” This is tantamount to a “good news” concerning the merger and reform of the income tax system for domestic and foreign-funded enterprises, which has drawn much attention and been repeatedly hindered. Of course, people who are familiar with China’s tax legislative process are well aware that regardless of how the media is rendered, how are all circles looking forward to it?