关于统一内外资企业所得税的探讨任寿根建立现代企业制度是构建社会主义市场经济体制的基础，是发展社会化大生产的必然要求。国家的宏观调控行为必须有利于国有企业建立现代企业制度。税收是国家实施宏观调控的重要经济杠杆之一。从我国现行税收制度来看，内外资企业执行... Discussion on the Unification of Income Taxes on Domestic and Foreign-funded Enterprises Ren Shougen’s establishment of a modern enterprise system is the basis for building a socialist market economic system and an inevitable requirement for the development of socialized mass production. The state’s macro-control behavior must be conducive to the establishment of a modern enterprise system by state-owned enterprises. Taxation is one of the important economic levers for the implementation of macro-control by the state. From the current tax system in our country, the implementation of domestic and foreign-funded enterprises ...