《中华人民共和国企业所得税法》将于2008年1月1日施行。为使广大税务干部和纳税人及时学习、掌握新的《企业所得税法》,本刊从本期起特别在中税师信箱栏目中设置《中华人民共和国企业所得税法》解答专题。本专题内容节选自由国家税务总局所得税管理司司长孙瑞标等主编的《〈中华人民共和国企业所得税法〉操作解答》一书,由中税师信息咨询中心独家供稿,特此鸣谢。 The Law of the People’s Republic of China on Enterprise Income Tax will come into force on January 1, 2008. In order for the vast numbers of tax cadres and taxpayers to learn in time and to master the new Enterprise Income Tax Law, this issue sets the topic of the “Enterprise Income Tax Law of the People’s Republic of China” in response to this special issue. This topic is excerpted from “The People’s Republic of China Enterprise Income Tax Law” edited by Sun Rui-biao, director of the income tax administration department of the State Administration of Taxation, and other books, which are exclusively forwarded by the Information Tax Information Center.