新企业所得税法统一了内资、外资企业适用的所得税,适当降低了税率,规范了税前扣除办法和标准,统一了税收优惠政策。对内资企业而言,减轻了税负,提高了企业的税前扣除标准,有利于鼓励企业加大公益性投入、人工成本投 The new EIT Law unifies the income tax applicable to domestic-funded and foreign-funded enterprises, appropriately reduces the tax rate, standardizes the pre-tax deduction methods and standards, and harmonizes tax preferential policies. For domestic-funded enterprises, the tax burden has been lightened and the pre-tax deduction standard for enterprises has been raised, which helps to encourage enterprises to increase public welfare input and labor cost investment