一是使内、外资企业站在公平的竞争起跑线上。新税法从税法、税率、税前扣除、税收优惠和征收管理等五个方面统一了内、外资企业所得税制度,各类企业的所得税待遇一致,使内、外资企业在公平的税收制度环境下平等 First, to make the domestic and foreign enterprises stand on the starting line of fair competition. The new tax law unifies the income tax system for domestic and foreign-funded enterprises in five aspects: tax law, tax rate, pre-tax deduction, preferential tax treatment and collection administration, and the income tax treatment of all types of enterprises is consistent, thus equalizing domestic and foreign-funded enterprises in a fair tax system environment