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自2002年以来，财政部、国税总局相关官员就曾一再表示，内外资企业所得税并轨“实施在望”。近年来，这种观点更是频繁见诸媒体，人们期盼着能在2006年实施新税法。然而，财政部副部长楼继伟最新表态：内外资企业所得税合并草案尚未提交全国人大常委会。这意味着，新税法的实施可能得拖到2008年，内资企业所得税率近期已无望下调——作为一部重要的法律，税法不可能频繁变动，内外资只能绑在一块调整。
Since 2002, relevant officials of the Ministry of Finance and the State Administration of Taxation have repeatedly said that the merger of income tax with domestic and foreign-funded enterprises is “in sight.” In recent years, this view is seen more frequently in the media, and people are looking forward to implementing the new tax law in 2006. However, Lou Jiwei, vice minister of finance, recently expressed the view that the draft merger of income tax of domestic and foreign-funded enterprises has not yet been submitted to the NPC Standing Committee. This means that the implementation of the new tax law may be dragged to 2008, domestic-funded enterprise income tax rate has recently been no hope of down - as an important law, the tax law can not be changed frequently, both domestic and foreign capital can be tied to a restructuring.