2008年,对于广大内资企业来说可谓开门见喜:1月1日起开始实施的新企业所得税法和实施条例,为他们送上了一个沉甸甸的大红包。内、外资企业所得税的统一,不仅意味着内资企业税负的减轻,更重要的是中国的所有企业从此站在了同一起跑线上,在市场经济中同台竞技、公平竞争。 In 2008, for the majority of domestic-funded enterprises can be said to be pleased: January 1 since the implementation of the new corporate income tax law and the implementation of the regulations, sent them a heavy red envelope. The unification of income tax of domestic and foreign-funded enterprises not only means that the tax burden of domestic-funded enterprises is relieved, but more importantly, all enterprises in China have stood on the same starting line and competed in the market economy with fair competition.