我国新一轮的税制改革即将拉开序幕,本次税制改革涉及面广,其中和企业直接相关的有:增值税由生产型向消费型的转变;内外资企业所得税的并轨等。本次税制改革从整体上降低了企业的税负,促进了企业间的公平竞争,提高了内资企业的竞争力,有利于外贸企业的发展。但是,税制改革中的不同内容对不同企业的影响是不同的,本文对此做了详细说明。 China’s new round of tax reform is about to kick off. The reform of the tax system covers a wide range of areas. Among them, those directly related to enterprises are: the transformation of value-added tax from production-oriented to consumer-oriented; and the merger of income tax of domestic and foreign-funded enterprises. The current tax reform overall reduced the tax burden on enterprises, promoted fair competition among enterprises, enhanced the competitiveness of domestic-funded enterprises and helped the development of foreign trade enterprises. However, the different contents of the tax reform have different impacts on different enterprises. This article elaborates on this.