2007年3月16日上午,十届全国人大五次会议通过的《中华人民共和国企业所得税法》(以下简称“新税法”)明确规定:内外资企业所得税率统一为25%,并且扩大了税前扣除标准,缩小了税基,企业实际税负将低于25%的名义税率。这将对市场各方带来什么样的影响呢?哪些行业企业会受益呢?首先,就内资企业而言,这无疑 On the morning of March 16, 2007, the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “New Tax Law”) passed by the Fifth Session of the Tenth National People’s Congress clearly stipulated that the income tax rates of domestic and foreign-funded enterprises should be unified at 25% Before deducting the standard, reducing the tax base, the actual tax burden will be less than 25% nominal tax rate. What impact will this have on the market parties? Which industries and businesses will benefit? First of all, for domestic-funded enterprises, this is undoubtedly