国内各行为主体对如何统一内外资企业所得税存在不同看法革。
Each behavior corpus have different viewpoints on how to unify the tax system.
如果内外资企业所得税并轨，国内公司就可以像外资公司一样将工资列为成本而不是税前扣除项。
If the new law is passed, domestic companies, like their overseas counterparts, will be allowed to list all the wages they pay as costs, instead of pre-tax deductible items.
目前，内外资企业所得税的差异具体反映在扣除标准和范围上，税收优惠上，这些差异直接造成两者实际税负水平的不同。
So far, the difference between them is reflected concretely on the criteria and extent of deduction and favourable policy, directly resulting in the varying level on levy .
合并内外资企业所得税，不是两套所得税的简单合一或简单嫁接，其中涉及到一系列的政策调整。包括税基、税率、税收优惠等方面的问题。
Business income taxes of internal and foreign capital enterprises relates to a series of problems about policy adjustment, such as tax base, tax rate, tax preference, etc.
中外企业所得税两税合一已是大势所趋，在两税合一过程中，如何使内资企业所得税向外资企业所得税逐渐靠拢，并使会计与税法相协调是值得研究的重要问题。
In the process of the unification, how to make income taxes of domestic corporations approach to that of foreign corporations and how to harmonize accounting with taxation are important problems.
外资企业和内资企业施行不同的企业所得税已历时12年。
The foreign capital enterprise and the domestic capital enterprise execute the different enterprise income tax to last for 12 years.
为了解决这些问题，2008年实行了新企业所得税法，统一了内外资企业所税。
In order to solve these problems, our government introduced a new enterprise Income Tax Law in 2008, all of enterprises have the same policies.
两税合并的核心方案在于实行统一的企业所得税税率，对内、外资企业均按照25%的税率征收企业所得税，同时进一步调整税收优惠。
The reform scheme is made to comply with the two tax in accord. Except for applying uniform tax rate25%, favorable tax policies will be balanced further more.
两税合并的核心方案在于实行统一的企业所得税税率，对内、外资企业均按照25%的税率征收企业所得税，同时进一步调整税收优惠。
The reform scheme is made to comply with the two tax in accord. Except for applying uniform tax rate25%, favorable tax policies will be balanced further more.
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