With China's WTO entry,there are more and more problems in China's preferential policies for income tax in foreign enterprises."National treatment",which is required by China's enterprises,urges the government to combine the income tax.However,the Vice-Minister of Finance,Lou Jiwei,indicated that the draft of the combined income tax has not been submitted to the NPC Standing Committee yet.Is there still a long journey to go for the goal? This paper points out that the combination of income tax payments will improve the level of foreign capital utilization.Right now,it is time to introduce the combination as well as to advocate the "merger of the two laws" reform.