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2007年3月16日,十届全国人大五次会议高票通过了倍受瞩目的《企业所得税法》(以下简称‘新税法’),自2008年1月1日起施行。新税法按照科学发展观和建立现代法人税制的要求,以统一法律、公平税负、完善税制、促进发展为立法精神和指导思想,在纳税主体制度、税率制度、税基制度、税收优惠制度、反避税制度、征管制度等方面进行了多项制度创新,其颁布实施必将为各类企业的发展提供统一、公平、规范的税收法治环境,促进中国市场经济体制走向成熟和国民经济又好又快发展。一、《企业所得税法》的立法精神(一)统一法律
On March 16, 2007, the Fifth Plenary Session of the Tenth National People’s Congress passed the highly-regarded Corporate Income Tax Law (hereinafter referred to as the ’New Tax Law’), which came into force on January 1, 2008. In accordance with the scientific development concept and the requirements for establishing a modern corporate tax system, the new tax law takes the legislative approach and guiding principles as a unified law and a fair tax burden, improving the tax system and promoting development. In the taxpayer system, the tax system, the tax base system, the tax concession system, Anti-avoidance system, collection and management system, a number of institutional innovations, the promulgation and implementation of all types of enterprises will bound for the development of a unified, fair and standardized tax law and order environment, and promote China’s market economy matures and the national economy and good Fast development. First, the “Enterprise Income Tax Law,” the legislative spirit (a) uniform law