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.

youdao

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.

youdao