内外资企业所得税法合并后,将对纳税义务人、收入总额、扣除标准、资产税务处理、税收优惠等几个方面进行较大的调整,从而建立各类企业统一适用的、具有现代税制特点的企业所得税制度,以促进市场经济条件下的公平竞争,并应对企业所得税国际化趋势带来的问题,积极参与国际协作与竞争机制。 After the merger of the income tax law of domestic and foreign-funded enterprises, the taxpayers will be greatly adjusted in several aspects such as taxpayers, total income, deduction standards, assets tax treatment and tax concessions, so as to establish a unified and applicable modern tax system for all kinds of enterprises The enterprise income tax system should promote fair competition in the market economy and respond to the problems brought about by the internationalization of enterprise income tax and actively participate in the international cooperation and competition mechanism.