试论两种企业所得税优惠政策的统一与完善王诚尧一、两种企业所得税优惠政策的差异改革开放十多年来，我国内外资企业所得税税收优惠的差异在各阶段情况不尽相同，但总体上看，无论是在目标和实施范围上，还是在形式和优惠程度上，两者都一直有很大差别。一、优惠目标和范... On the unity and improvement of two kinds of preferential policies for corporate income tax Wang Chengyao A difference between preferential policies for two types of corporate income tax Since the reform and opening up over the past decade, the differences in income tax preferential taxation between domestic and foreign-funded enterprises have not been the same at all stages. However, on the whole Look, both in terms of goals and scope of implementation, or in terms of form and level of preferential treatment, both have been very different. First, the discount target and van ...