两税合并对中国引进外商直接投资的影响及对策分析

改革开放以来，中国一直实行内外有别的两套企业所得税制度，实践证明，两税并存带来许多问题，必须进行改革，才能适应经济全球化和市场经济的需要。该文认为两税合并总体上不会影响外商投资，分析了两税合并带来的问题，并提出了中国应该采取的对策。

The Influence on Overseas Direct Investment in China due to Two- Tax in Integration and the Countermeasures Concerned

Along with the reform and opening-up,two different enterprise income-tax systems between domestic corporations and foreign-funded corporations have been implemented in China.The system of two-tax coexistence has brought a host of problems practically and must be innovated to fulfill the requirement of economic globalization and market-driven economy.Despite widespread controversies over whether the policy of two-tax in integration will affect the overseas investment in China have been raised recently,the author considers that two-tax in integration will not influence too much on the overseas investment in general.The issues brought by two-tax in integration are analyzed and the corresponding countermeasures are also raised in this article.