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新企业所得税法及其实施条例已于2008年1月1日起施行，与原税法相比，新税法在很多方面有突出变化，特别是对有关高新技术企业的相关税收优惠政策进行整合，突出重点。
新所得税法对高新技术企业的影响
【摘 要】
：
新企业所得税法及其实施条例已于2008年1月1日起施行，与原税法相比，新税法在很多方面有突出变化，特别是对有关高新技术企业的相关税收优惠政策进行整合，突出重点。
【机 构】
：
湖南财经高等专科学校
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2008年4期
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