自20世纪80年代以来,为适应改革开放的需要,我国按不同的资金来源和所有制性质分别立法,实行不同的企业所得税制度。1991年将适用于外商独资企业和外国企业的两个所得税法合并为《中华人民共和国外商独资企业和外国企业所得税法》,1993年将适用于国有、集体和私营企业等内资企业的所得税条例合并为《中华人民共和国企业所得税暂行条例》,形成内资企业、外资企业两套所得税制度。从当时来看,这些合并对于吸引外商投资,促进经济发展起到了积极作用。但是,随着我国社会主义市场经济体制的逐步建立,特别是加 Since the 1980s, in order to meet the needs of the reform and opening up, our country has introduced and implemented different systems of enterprise income tax according to different sources of funds and the nature of ownership. In 1991, the two income tax laws applicable to wholly foreign-owned enterprises and foreign enterprises were merged into the “Income Tax Law of the WFOE and Foreign Enterprises of the People’s Republic of China”. In 1993, the two income tax laws will be applied to the merger of income tax regulations of domestic-funded enterprises such as state-owned, collective and private enterprises For the “Provisional Regulations of the People’s Republic of China on Enterprise Income Tax”, the formation of domestic-funded enterprises, foreign-funded enterprises two sets of income tax system. From the time of view, these mergers have played a positive role in attracting foreign investment and promoting economic development. However, with the gradual establishment of China’s socialist market economic system, especially the increase