国内学术界对内、外资企业所得税问题的研究长期以来一直集中在对两税合并的研究上,围绕是否应取消对外资的税收优惠,以及什么是合理的或适度的税率,学术界虽有不同认识,但各种观点事实上都是从引进外资有益于中国经济的长期增长来理解合理的税率的。就目前的中国经济而言,改革、稳定、发展三者缺一不可,中国的问题最终出路在发展,发展是稳定的前 The domestic academic circles have long focused on the study of the merger of the two foreign taxpayers. Whether the tax preference on foreign capital should be abolished or not, and what is a reasonable or appropriate tax rate, the academic circles have different opinions However, all kinds of views are, in fact, understood from a reasonable tax rate that the introduction of foreign capital is conducive to the long-term growth of the Chinese economy. As far as the current Chinese economy is concerned, the three aspects of reform, stability and development are indispensable. The ultimate solution to China’s problems is development and the development is stable.