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财政部测算两税合并可能带来约1000亿的财政减收,但其合并后所产生的制度性变化和结构优化意义,无疑将更为重要将于3月提交全国人大审议的《企业所得税法》草案若顺利通过,我国内外资企业所得税率将从现行的33％(其中,绝大多数的外资企业实行着15％的优惠税率,内资微利企业享受27％、18％的照顾税率)统一为25％。所谓转型期经济体制改革,就是一个不断营造公平的竞争环境的过程,从这个意义上讲,统一内外资企业所得税必将长久地促进中国经济的健康发展。
The Ministry of Finance estimates that the merger of the two taxes may result in a fiscal reduction of about 100 billion yuan. However, the institutional changes and the structural optimization implications resulting from the merger will undoubtedly be more important. The Enterprise Income Tax Law, to be submitted to the NPC for review in March, "If the draft is successfully passed, the income tax rate of domestic and foreign-funded enterprises will be unified from the current 33% (of which most foreign-funded enterprises adopt the preferential tax rate of 15% and the domestic-funded profit-making enterprises enjoy 27% and 18% of the tax rates) 25%. The so-called reform of the economic system in the transition period is a continuous process of creating a fair competitive environment. In this sense, the uniform income tax of domestic and foreign-funded enterprises will surely promote the healthy development of China’s economy for a long time.