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企业所得税法明年1月1日起施行。制定企业所得税法,统一内外资企业所得税,有利于为各类企业创造统一、规范、公平竞争的市场环境,以进一步完善社会主义市场经济体制。
Enterprise Income Tax Law will come into force on January 1 next year. The enactment of the Law on Enterprise Income Tax and the harmonization of income tax on domestic and foreign enterprises are conducive to creating a unified, standardized and fair market environment for all kinds of enterprises in order to further improve the socialist market economic system.