新所得税法施行两年半以来,宁波企业的税收实现“两并四规范”的局面,“两并”体现在内资企业和外资企业适用统一的企业所得税法;四规范体现在规范企业所得税税率、规范税前扣除办法、规范税前扣除标准和规范税收优惠政策。“两并四规范”的实现,对宁波地方经济产生了一定的影响。本文从宁波市企业所得税收入的统计数据出发,找到内外资企业所得税合并对宁波经济发展产生积极而深远的影响。 Since the implementation of the new income tax law for two and a half years, the tax revenue of Ningbo enterprises has reached the goal of “two and four standards”, and the “two merges and merits” are reflected in the unified enterprise income tax law applicable to domestic-funded enterprises and foreign-funded enterprises. The four norms are embodied in the norms Corporate income tax rates, standardize pre-tax deduction, standardize pre-tax deduction standards and standardize tax incentives. “The two and four norms ” the realization of the local economy in Ningbo had a certain impact. Based on the statistics of income from enterprise income tax in Ningbo, this paper finds that the merger of income tax of domestic and foreign-funded enterprises has a positive and far-reaching impact on the economic development of Ningbo.