防止规避企业所得税的思考□刘伟太我国内资企业所得税制合并与运行三年多，内外资企业所得税制合并条件逐步成熟，明确的纳税人、宽广的税基、刚性统一的税率，素质高的征管队伍是反避税的基础。建立内外统一的法人或公司所得税制完善所得税制，首先要尽快统一内外资企业... Reflections on Avoiding Evasion of Enterprise Income Tax □ Liu Weitai The merger and operation of the income tax system of domestic-funded enterprises in China for more than three years has resulted in the gradual maturity of the merger conditions of income tax systems for domestic and foreign-funded enterprises. The taxpayers, the broad tax base, the uniformed tax rate, Is the basis for anti-tax avoidance. To establish a unified income tax system for legal persons or corporations both inside and outside of China, first of all, to unify the domestic and foreign-funded enterprises as soon as possible