内容摘要：

本文主要分析了内外资企业所得税制统一的意义、内容及影响。认为这是我国税制改革的一项重大举措，也是宏观经济政策的一项重大调整，必将对我国国民经济和社会发展产生重要而深远的影响。

关键词：统一企业所得税法 ?内资企业 ?外资企业

abstract：this paper mainly analyzes the significance,contents and impacts of a unified enterprise income tax law in china. it argues that the unification is not only an important policy instrument of tax reform, but an important adjustment of macro economic policies. the unification will definitely have a profound impact on national economic and social development in china.

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