两税合并及其影响解析

两税合并的出台，经历了十余年的酝酿，这既是我国经济发展的内在要求，也是促进公平竞争的必要手段。内外税负“双轨制”的存在虽然能在改革开放初期吸引外资，推动我国经济的发展，有其合理性，但从市场经济体制的基本要求来看，“双轨制”不应当，也不可能长期存在。更何况经过二十多年的发展，中国的市场经济环境发生了巨大变化，已从单纯地吸引外资数量发展为全面考虑外资质地，因此“两税合并”不仅不会影响招商引资，相反会促进外资结构的优化和升级。对国内企业而言，“两税合并”有利于减轻税负，提高竞争力，减少“返程投资”。因此，两税合并是一个“双赢”的选择。

On the Course and Influence of Income Taxes Merger

The enacting of Income Taxes Merger has experienced a long process of more than ten years. It re- flects the inner demand of Chinese economic development as well as the essential means to stimulate fair com- petition. Though it＇s reasonable of different taxs in China just open and reform for attacting investment and promoting the development of economy. But on the base of market economy ,different taxs can＇t and won＇t exist for long time. And after development for twenty years, China has made a world - shaking change. Now we will not only attact investment as well as, but also attact investment as good as. We hope foreign investment can help us upgrade industry structure and provide advanced technology. So,the income taxs merger will not influ- ence foreign investment, and be benefit for reducing the tax burden and promoting the competence of our enter- prises. In one word,the income taxs merger is a win -win one.