一、统一中外资企业的税收政策。国家应尽快建立中外资企业统一的所得税制度,统一计税的法律依据和税率,营造公平的税收环境。但考虑到政策的连续性和法律法规的严肃性,涉外企业的超国民待遇,在税制并轨后仍将在一定时期内保留和存在。因此,建议新税法采用新老企业区别对待的办 First, the unified tax policies of foreign-funded enterprises. The state should establish a unified income tax system for Chinese-foreign-funded enterprises as soon as possible, unify the legal basis and tax rates of taxation and create a fair tax environment. However, taking into account the continuity of policies and the seriousness of laws and regulations, the super-national treatment of foreign-related enterprises will remain and exist for a certain period of time after the tax system is merged. Therefore, it is suggested that the new tax law should be differentiated by new and old businesses