内资企业所得税是国家对中国境内的企业（外商投资企业和外国企业除外），就其生产、经营所得和其他所得征收的一种税。
内外资企业所得税 Enterprise Income Tax Law
内外资企业所得税统一 the unity of income taxes levied from domestic and foreign-funded enterprises
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.
经认定的内资高新技术企业，减按15%的税率征收企业所得税。
For approved high and new tech enterprises with domestic investment, reduce tax rate of business income tax to 15%.
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.
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