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统一内外资企业所得税的呼声很高。在两税合一的进程中，国民待遇问题可谓是统一的难点之一。一、税收国民待遇与涉外税收优惠的关系有的学者认为实行国民待遇，就应排除优惠待遇，以实现内外资企业在税收待遇上的完全公平。但笔者认为两者并不矛盾，这可从各国对税收国民待遇?
Harmonization of domestic and foreign enterprises income tax voice is high. In the process of integrating the two taxes, the problem of national treatment can be described as one of the difficulties of reunification. First, the relationship between the tax national treatment and foreign tax incentives Some scholars believe that the implementation of national treatment, we should rule out preferential treatment in order to achieve complete tax treatment of domestic and foreign enterprises fair. However, I believe that the two are not contradictory, which can be treated from all countries tax nationals?