统一内外资企业地方税收势在必行□许建国新税制实施初期，国家为保证新税制的顺利实施，体现对外商投资企业税收政策的连续性和稳定性，在地方税上，对“三资”企业仍然采用老规定征收。这对保证税制改革平稳过渡，鼓励和促进利用外资，保护外商投资企业的利益起到了一定... Local taxation of domestic and foreign-funded enterprises is imperative □ Early implementation of the new tax system in Xu Jianguo In order to ensure the smooth implementation of the new taxation system and reflect the continuity and stability of the taxation policies for foreign-invested enterprises, on the local taxation, the “three-funded” enterprises Still using the old regulations levy. This is to ensure a smooth transition of the tax system reform, encourage and promote the use of foreign investment, protect the interests of foreign-invested enterprises played a certain ...