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十届全国人大五次会议于2007年3月16日审议通过了《中华人民共和国企业所得税法》。新法将于2008年1月1日起施行。新企业所得税法从我国现阶段的国情出发,针对当前在税收领域存在的新情况和新问题,进一步明确了所得税征收的原则,明确了内、外资企业适用统一的企业所得税税率,进一步规范了企业的税前扣除办法及其标准,完善了税收优惠政策,强化了税收征管。该法的贯彻实施将有利于产业结构优化升级,有利于为各类企业创造一个公平竞争的税收环境。企业所得税法的制定是适应我国社会主义市场经济发展新阶段的一项制度创新,反映了党和国家按照科学发展观的要求完善我国税收制度的思路与方略,体现了理论创新对立法实践的指导作用,是坚持科学发展观获得的新成果,是税收法定原则的体现,是中国经济制度走向成熟的重要标志,是我国税收立法新的里程碑。在立法技术上体现了系统性、前瞻性和科学性的原则。
The Fifth Session of the Tenth National People’s Congress examined and approved the “Enterprise Income Tax Law of the People’s Republic of China” on March 16, 2007. The new law will be January 1, 2008 will come into effect. According to the current situation in our country, the new Enterprise Income Tax Law further clarifies the principle of income tax collection in light of the current new situation and new problems in the field of taxation, clarifies the uniform enterprise income tax rates applicable to domestic and foreign-funded enterprises, and further standardizes the enterprises Tax deduction and its standards, improve the preferential tax policies, and strengthen tax collection and management. The implementation of this law will be conducive to the optimization and upgrading of the industrial structure, which will be conducive to creating a fair and competitive tax environment for all kinds of enterprises. The formulation of the enterprise income tax law is an institutional innovation that is adapted to the new stage of the development of the socialist market economy in our country. It reflects the thinking and strategy of the party and the state in perfecting the tax system of our country according to the requirements of the scientific development concept, and reflects the guidance of theoretical innovation to the legislative practice Its role is to persist in the new achievements made in the scientific concept of development and is the embodiment of the statutory principle of taxation. It is an important symbol of the maturity of China’s economic system and a new milestone in China’s tax legislation. In legislation and technology reflects the systematic, forward-looking and scientific principles.