新的企业所得税税法和新会计准则对我国企业所得税与原来相比有了新的调整,这些调整一方面是朝着国际化趋势发展,另一方面对于我国企业上缴所得税的税率有了新的规定。这些调整对于我国经济的发展有很大促进作用。本文就二者与旧的所得税法和会计准则相比对企业所得税调整方面的问题探讨。 The new Enterprise Income Tax Law and the new accounting standards have brought about new adjustments to China’s enterprise income tax compared with the original ones. These adjustments are both on the one hand toward the trend of internationalization and on the other hand to the new regulations on the tax rate of the income tax paid by Chinese enterprises . These adjustments have greatly promoted the economic development of our country. This article discusses the issues related to the adjustment of corporate income tax when compared with the old income tax laws and accounting standards.