贸易规模、尤其是顺差规模的持续扩大, 必然在外经贸领域引发更多的贸易摩擦。虽然国家明确提出要改变国际收支失衡的状况, 有关方面对有利于恢复贸易平衡的政策工具也非常清楚,但是“投鼠忌器、尾大不掉”,政府很难下决心解决这一问题。其中,内外资企业所得税的“两税合一”改革就是一个典型。 The scale of trade, especially the continuous expansion of surplus scale, inevitably leads to more trade frictions in the field of foreign economy and trade. Although the state explicitly proposes to change the situation of the imbalance in the international payments system, it is also very clear on the policy instruments conducive to the restoration of the trade balance. However, it is hard for the government to resolve this issue if it does not allow it to lose its promises. Among them, the “two taxes and one tax” reform of income tax of domestic and foreign-funded enterprises is a typical example.