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论统一的内外资企业所得税税率模式的选择郭玉琴赵聪玲统一后的企业所得税制能否做到科学合理，税率是重要的决定因素之一，它直接关系着纳税人的负担能力，是企业所得税制的中心环节。本文拟就统一内外资企业所得税后税率模式的选择作一初浅探讨。一、现行内外资企业执行...
On the Choice of Income Tax Rate Model for Domestic and Foreign-funded Enterprises Guo Yuqin Zhao Congling The unified enterprise income tax system can be made scientific and reasonable. The tax rate is one of the important decisive factors. It is directly related to the affordability of taxpayers, Central part. This article intends to unify the domestic and foreign-funded enterprises after-tax tax rate model for a preliminary discussion. First, the current implementation of foreign-funded enterprises ...