《中华人民共和国企业所得税法》于2007年3月16日,第十届全国人民代表大会第五次会议通过,从2008年1月1日起实施。统一后的新企业所得税法与1993年发布的内资企业所得税暂行条例中关于汇兑损益的纳税规定,新旧差异大,且在新企业所得税法初期实施过程中,由于相关规范性文件尚未完全,纳税人应注意掌握。 The Law of the People’s Republic of China on Enterprise Income Tax was passed on March 16, 2007, at the Fifth Session of the Tenth National People’s Congress, and came into effect on January 1, 2008. After the reunification of the new corporate income tax and the 1993 domestic-funded enterprise income tax interim regulations on foreign exchange gains and losses tax provisions, the old and new differences, and the initial implementation of the new corporate income tax process, due to the relevant normative documents are not yet complete, taxpayers Should pay attention to grasp.