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焦点一:税率降至25%新税法将现行的内资企业、外资企业各自的所得税法合二为一,并将名义税率确定为25%,相对于现行两部税法33%的名义税率,统一降低了8个百分点。
Focus 1: The tax rate is reduced to 25%. The new tax law combines the current income tax laws of domestic-funded enterprises and foreign-funded enterprises into one and sets the nominal tax rate at 25%. The nominal tax rate of the current two-digit tax law is uniformly reduced by 33% 8 percentage points.