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本文在充分论述了统一内外资企业所得税制的必要性的基础上，进一步研究提出了统一内外资企业所得税制的总体构想：第一，科学划分企业所得税管理权；第二，统一内外资企业所得税法；第三，合理设计企业所得税率；第四，规范企业所得税税基。此外，作者还从我国的具体实际出发，分析了统一内外资企业所得税的步骤：东部与中西部分别实施，逐步统一。
On the basis of fully discussing the necessity of unifying the income tax system of domestic and foreign-funded enterprises, this paper further studies and puts forward the general conception of unifying the income tax system of domestic and foreign-funded enterprises. Firstly, it scientifically divides the administration of enterprise income tax. Second, Law; third, a reasonable design of corporate income tax rate; fourth, standardize the corporate income tax base. In addition, the author also proceeded from the concrete reality of our country and analyzed the steps of unifying the income tax of domestic and foreign-funded enterprises: the eastern part and the central and western parts were respectively implemented and gradually unified.