统一内外资企业所得税制度。
The income tax systems for domestic and overseas-funded enterprises were unified.
通过一年多的实际运行，新企业所得税制度所存在的不足，也逐渐显现出来了。
Through more than one year of actual operation, the weaknesses of the new enterprise income tax system were gradually appear.
经历两次大变革后，企业所得税制与会计制度差距拉大，增加了税款计算与征收的难度。
After the two reforms, the distance had been enlarged between the system of enterprise income tax and the accounting structure, which strengthened the difficulty of tax's calculation and collection.
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