新企业所得税法实现了内外资的统一,新会计准则实现了与国际会计准则的趋同,国务院新颁布的自2008年1月1日实施的《中华人民共和国企业所得税法实施条例》(以下简称条例)从历史成本和收入与成本相配比原则出发,制定了相应的固定资产税 The new corporate income tax law has brought about the unification of domestic and foreign investment. The new accounting standards have achieved convergence with international accounting standards. The State Council promulgated the “Regulations for the Implementation of the Enterprise Income Tax Law of the People’s Republic of China” (the “Regulations of the People’s Republic of China on Enterprise Income Tax Law” ) From the historical cost and income and cost matching principles, developed a corresponding fixed asset tax