当前,在研究如何把我国对外资实施的企业所得税法与对内资实施的企业所得税暂行条例合并,实现统一企业所得税制的重新立法当中,被广泛关注的一个问题是:现有的对外商投资的诸多税收优惠待遇的存舍去留。对此,笔者想谈几点基本认识,并就如何调整税收优惠方式进行一些探索研究。 At present, one of the issues of widespread concern in the study of how to merge the PRC’s enterprise income tax law on foreign investment with the provisional regulations on the implementation of enterprise income tax by domestic-funded enterprises to realize the re-enactment of a unified enterprise income tax system is that: A lot of tax preferential treatment of the stockpile to stay. In this regard, I would like to talk a few basic understanding, and on how to adjust the tax incentives for some exploration and research.