入世后,按照所作出的 承诺,中国需要对有 关税收制度和政策进行调整。其中,统一内外资企业所得税成为共识,两税的合并已提上了议事日程,有关方面也正在进行新的企业所得税的修订。由于统一企业所得税将直接关系到台资企业在大陆的利益,因此笔者就企业所得税的有关问题向台商进行介绍。 After joining the WTO, according to the commitments made, China needs to make adjustments to the relevant taxation system and policies. Among them, the unified domestic and foreign-funded enterprises income tax has become the consensus, the merger of the two taxes has been put on the agenda, the parties concerned are also undergoing a new corporate income tax amendment. As a unified enterprise income tax will be directly related to the interests of Taiwan-funded enterprises in the Mainland, so the author on the issue of corporate income tax to introduce Taiwanese business.