统一内外资企业所得税的难点与对策王征高岚冯冰翟俊武蔺雪冰１９９４年的税制改革，取得了很大成绩，但它不可能完全摆脱客观局限性，主要表现在为了保持税收法律的相对稳定和税收政策的连续性而暂时保留内外资企业两套所得税制度，考虑到某些改革措施的滞后和避免调整既... Difficulties and Countermeasures to Unify the Income Taxes of Domestic and Foreign-funded Enterprises Wang Zheng Gao Lan Feng Bing Zhai Junwu Lin Xuebing Great progress has been made in the tax reform of 1994, but it can not completely get rid of the objective limitations. It mainly shows that in order to maintain the relative stability and taxation of tax laws, Policy continuity and the temporary retention of two sets of income tax system for domestic and foreign-funded enterprises, taking into account the lag of certain reform measures and to avoid the adjustment of both ...