By Ni Hongri　

Date: 2005/02/04

Abstract: 　　

There are different views in China on how to unify the income tax for both domestic enterprises and foreign-funded enterprises and this issue has also attracted concern from the international community. This study holds that the present moment is a good time to unify the income tax for both the domestic enterprises and foreign-funded enterprises and since this reform is facing strong imperativeness, it should be carried out as early as possible. The key problems are what policies and tactics should be adopted in pushing forward this reform. By absorbing different views, this article has made three suggestions regarding the unification of income tax for both domestic enterprises and foreign-funded enterprises.