我国内外资企业所得税制度比较——兼述我国所得税制的改革方向□阎达五耿建新一、内外资企业所得税制度的差异概况我国颁布的新税法，对企业所得税政策进行了较大的调整：内资企业的所得税率调为３３％，与外商投资企业和外国企业所得税法（以下简称“外资企业所得税法”... Comparison of Income Tax System between Domestic and Foreign-funded Enterprises - Also on the Reform Direction of China’s Income Tax System □ Yan Dawu Geng Jianxin I. Differences of Income Tax System between Domestic and Foreign-funded Enterprises Overview The new tax law promulgated in our country makes a big adjustment to the corporate income tax policy: The income tax rate of domestic-funded enterprises is adjusted to 33%, which is in line with the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises (hereinafter referred to as the “Foreign-funded Enterprise Income Tax Law” ...