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我国的企业所得税自开征后,一直是按企业性质分别立法的,属于“内外有别”。1991年将适用于外商投资企业和外国企业的所得税法合并为《外商投资企业和外国企业所得税法》。1993年将适用于各类内资企业的所得税条例合并为《企业所得税暂行条例》。按当时的经济环境分析,这种处理方式有其合理性,对于支持企业改革、鼓励外商投资都发挥了积极作用。但随着社会主义市场经济的进一步发展,现行企业所得税的弊端逐渐显露,突出的表现是既有失公平,又妨害效率,并有诸多规定不符合国际惯例。因此,必须尽快改革和完善我国的企业所得税制度。
Since the introduction of the enterprise income tax in our country, we have always legislated separately according to the nature of the enterprise, belonging to the “difference between inside and outside.” In 1991, the income tax laws applicable to foreign-invested enterprises and foreign enterprises were merged into the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises. In 1993, the income tax regulations applicable to various domestic-funded enterprises were consolidated into the “Provisional Regulations on Enterprise Income Tax.” According to the analysis of the current economic environment, this approach has its rationality, which has played a positive role in supporting enterprise reform and encouraging foreign investment. However, with the further development of the socialist market economy, the drawbacks of the current corporate income tax have become increasingly apparent. The outstanding performance is that both unfairness and efficiency are impeded, and many stipulations do not conform to international practice. Therefore, we must reform and perfect our enterprise income tax system as soon as possible.