《中华人民共和国企业所得税法》已由中华人民共和国第十届全国人民代表大会第五次会议(2007年3月16日)通过,自2008年1月1日起施行,从而结束了中国长达多年的内、外资企业税负彼此不同的“分制”时代,对各类企业产生深远的影响,在“简税制、宽税基、低税率、严征管”税制改革思路下,税收法制进程不断推进,纳税人认真学习新所得税法变得尤为必 The Law of the People’s Republic of China on Enterprise Income Tax has been passed by the Fifth Session of the Tenth National People’s Congress of the People’s Republic of China (March 16, 2007) with effect from January 1, 2008, In many years, the tax burden of foreign-funded enterprises is different from each other in the era of “sub-system”, which has a profound impact on all kinds of enterprises. Under the reform of the tax system of “simple tax system, wide tax base, low tax rate and strict administration system” Tax legal process continues to advance, taxpayers earnestly study the new income tax law has become particularly necessary