我国已成为WTO正式成员国，适应WTO规则，营造统一、高效、适应经济全球化竞争的税收政策环境，酝酿、启动企业所得税、外商投资企业和外国企业所得税（以下简称“两法”）的合并，建立符合WTO规则的、与新会计制度相衔接的、统一的企业所得税法，已成为经济理论界、企业界和财 China has become an official member state of the WTO, adapting to the WTO rules, creating a tax policy environment that is uniform, efficient and adaptable to global economic competition, brewing and launching the enterprise income tax, the merger of the income tax of foreign-invested enterprises and foreign enterprises (hereinafter referred to as “the two laws”) , The establishment of a unified enterprise income tax law that is in line with the WTO rules and linked to the new accounting system has become a common goal of economic theory,