十年磨一剑 霜刃未曾试——关于企业所得税合并立法的评析

《企业所得税法》（暂名）的出台如箭在弦，沿用了20余年来的内、外资企业税收双轨制模式即将成为历史。这是市场经济的必然要求，统一的市场必然要求平等、公平的竞争。两税合并立法既有利于充分发挥市场调节机制，也有利于国家的宏观调控。

On the Combination of Corporate Income Tax Legislation

The Law of Corporate Income Tax will come into being,while the twenty-year old double-track income tax systems between domestic and foreign enterprises will finish its historical task,which is the requirement of market economy,for united market must need equal and fair competition.Combining the two tax systems into one and legislation is of help to give full play to the regulating power of market and national macro-regulation.It is very happy to heat that Combining the two tax systems into one and legislation will be examined and approved by the National People's Congress and will be formally approved in March,2007 and will come into force in January,2008.At the same time,the author also expresses his pity about the retarded appearance of this important law.