“两税合一”指的是内外资企业所得税税法的并轨,也就是说,要把内资企业适用的“企业所得税暂行条例”和外资企业适用的“外国企业和外商投资企业所得税”合二为一。 “Two taxes one ” refers to the merger of the income tax law of domestic and foreign enterprises, that is, to apply the “Provisional Regulations on Enterprise Income Tax” applicable to domestic-funded enterprises and foreign-funded enterprises “Foreign-funded enterprises and foreign-invested enterprises Income tax ”into one.