本文主要分析了内外资企业所得税制统一的意义、内容及影响。认为这是我国税制改革的一项重大举措,也是宏观经济政策的一项重大调整,必将对我国国民经济和社会发展产生重要而深远的影响。 This article mainly analyzes the meaning, content and influence of the unification of income tax system of domestic and foreign funded enterprises. He believes that this is a major measure for the reform of China’s tax system and a major adjustment of the macroeconomic policies and will surely exert an important and far-reaching influence on the national economy and social development in our country.