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我国内外资企业所得税制创新成本分析
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Analysis about the cost of china’s income tax system innovation
of it’s home and foreign enterprise
[摘要]：我国现行内外资企业所得税制造成的两税并存的矛盾日益突出。国内各行为主体对如何统一内外资企业所得税存在不同看法革。本文运用新制度经济学的制度成本分析方法，对两税合并政策迟迟不能推行进行了深入分析，认为制度供给成本是影响内外资企业所得税制创新的固有因素，而宪法秩序等外部环境也对内外资企业所得税制创新产生了重要影响，使得国家断定统一税制的成本过高，从而延缓了新税制的推行。
[关键词]：内外资企业；所得税制；制度创新；成本；分析
Abstract: The income institution of china’s home and foreign enterprise is facing outstanding problem. Each behavior corpus have different viewpoints on how to unify the tax system. This text makes use of the cost analysis method of New Institution Economics to find out the reason why the combination of the income system between China’s home and foreign enterprise is slow and why it can’t be put in into practice.quickly.This text also assert that the cost is the interior factors of China’s income tax system innovation of it’s home and foreign enterprise, while the exterior system environment such as Constitution order has great influence on china’s income tax system innovation of it’s home and foreign enterprise. The central government thinks that the cost of the tax system innovation is high, and defer the new tax system combination.
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