新企业所得税法统一了原内外资企业所得税法,在扣除项目上制定了适用内外资企业的规定,如工资薪金支出的扣除、捐赠支出的扣除、广告费支出、业务招待费扣除等。对比旧税法的规定,新税法的规定彰显了税收公平原则。 The new EIT Law unifies the income tax law of the former domestic and foreign-funded enterprises and stipulates the applicable domestic and foreign-funded enterprises on the deduction items, such as the deduction of salary and salary expenses, the deduction of donation expenses, the expenditures on advertising expenses and the deduction of business entertainment expenses. Contrast the provisions of the old tax law, the provisions of the new tax law highlights the principle of fair tax.