一、合并内外资企业所得税,构建新型的法人所得税体系,体现税收的公平原则现行的所得税体系分为企业所得税(内资企业)和外商投资企业与外国企业所得税(外资企业),必须合并“两税”,建立一种新型法人所得税制度,这是企业所得税改革的核心所在。二、调整税收优惠政策随着法人所得 First, the merger of income tax of domestic and foreign-funded enterprises, the establishment of a new corporate income tax system, reflects the principle of fair tax The current income tax system is divided into corporate income tax (domestic-funded enterprises) and foreign-invested enterprises and foreign enterprises income tax (foreign-funded enterprises) ", Establish a new system of corporate income tax, which is the core of corporate income tax reform. Second, adjust the tax incentives With corporate income