浅析我国企业所得税改革——写在2007年“税合一”出台之际

2007年3月14日，提交全国人大审议的企业所得税法草案规定，将内外资企业所得税税率统一为25％，法定税率由33％降低了8个百分点。外资实际税率要从15％变成25％，内资要从33％下降到25％。大多数的声音是，这项政策对外资企业是一种公平合理的国民待遇，对内资企业则是一种重要的激励。这将会使市场竞争朝着更加公平的方向发展。本文通过对这项具有里程碑意义的税改政策出台的背景、影响等方面加以综合分析，并归纳整理了该政策出台后理论界、业界的不同观点，为新税制的发展提供了展望。

A brief analyze to the reform of property tax of corporation for the unification of the two tax systems fordomestic and foreign corporations

On March 14th, 2007, the legislation of the revision of corporate property tax is passed on the NPC. According to this revise, there is a unified tax level for both the domestic and the foreign corporations, which is, 25%. From the most perspectives, it is believed that this policy is a fair, and reasonable way for creating a competitive and efficient market for all the participants. This paper tries to collect, categorize, and summarize different viewpoints on this new legislation, and then provides a predictable conclusion for the further development of it.