备受关注的《中华人民共和国企业所得税法(草案)》即将获得全国人大审议通过。新税法将统一内、外资企业所得税税率,这就是大家通称的“两税合并”。两税合并将大幅降低内资企业所 The “People’s Republic of China Enterprise Income Tax Law (Draft)”, which has drawn much attention, is about to be examined and approved by the NPC. The new tax law will unify the income tax rate of domestic and foreign-funded enterprises, which is commonly known as the “two tax mergers.” Two tax mergers will substantially reduce the domestic-funded enterprises