内、外资企业所得税法合并尘埃落定,新的企业所得税法定税率为25%。笔者认为,这一税率不仅可以将财政减收控制在可以承受的范围内,不会对内外资企业主体的生产经营产生过大影响,符合中国国情,而且与全球公司所得税法定税率 The combined income tax law for domestic and foreign-funded enterprises settled and the statutory tax rate for new corporate income tax was 25%. The author believes that this tax rate can not only control the fiscal reduction within the acceptable range, will not have too much impact on the production and operation of the main body of domestic and foreign-funded enterprises, in line with China’s national conditions, and with the global corporate income tax statutory tax rate