随着我国对外开放向纵深发展和加入WTO的新形势，现行内外资企业所得税制的不统一、不规范，不仅不符合国际惯例的要求，而且日益暴露出许多缺陷，优化改革已势在必行。本文在分析现行内外资企业所得税制存在问题的基础上，提出优化改革的若干建议，以期促进我国企业所得税制的 With the opening up of our country to the new situation of developing in depth and joining the WTO, the current domestic and foreign-funded enterprise income tax system is not uniform and non-standard, which not only does not meet the requirements of international practice, but also exposes many deficiencies increasingly. It is imperative to optimize the reform . Based on the analysis of the existing problems in the income tax system of domestic and foreign-funded enterprises, this paper puts forward some suggestions on optimizing the reform in order to promote the enterprise income tax system in our country