人们对内外资两套企业所得税制的合并企盼已久,2007年3月16日在十届全国人大五次会议上,《企业所得税法》终于获高票通过。那么,企业所得税“两法合并”后会产生怎样的经济影响呢?为此,本刊记者特别走访了本刊顾问、中国人民大学财政金融学院的安体富教授。 People look forward to the merger of two sets of income tax systems for domestic and foreign capital. March 16, 2007 At the Fifth Session of the Tenth National People’s Congress, the “Enterprise Income Tax Law” was finally approved with a high vote. So, what kind of economic impact will there be after the enterprise income tax “Two Law Mergers ”? For this reason, this reporter specially visited the magazine consultant, Professor Ren Zifu of Financial Institute of Renmin University of China.