中国入世的脚步声越来越骤，如音在耳，内资与外资两套所得税制合并的呼声也越来越高。市场经济的基本要求就是公平、公开、公正。双轨制、双重标准、两套系统往往造成不公平竞争，以致“老实人吃亏”，进而刺激人们投机取巧，法外寻租。现今，那么多的假外资企业就是对此问题? The footsteps of China’s accession to the WTO have become more and more precipitous. As the saying goes, both domestic and foreign-funded income tax mergers are getting louder and louder. The basic requirement of a market economy is fairness, openness and fairness. Dual-track system and double standards often lead to unfair competition between the two systems. As a result, “honest people suffer losses”, which in turn stimulates people to take the opportunistic and extra-legal rent-seeking schemes. Now, so many fake foreign-funded enterprises is the problem?