摘要：由于国际经济一体化的深入、资本自由流动导致税收竞争加剧，OECD国家正在进行公司所得税制改革，具体方式是降低税率、拓宽税基；鼓励企业技术创新；与个人所得税进行整合等等。我国应借鉴OECD经验，对企业所得税制进行改革。
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