在众人多年的千呼万唤后,我国新的企业所得税法终于于2007年3月16日诞生。新企业所得税也终于如国人所期盼的那样,统一了内、外资企业所得税税率,统一了税前扣除办法和标准以及税收优惠政策——显然,新企业所得税的出台,为我国内资企业构建出了一个相对公平的纳税环境,内外资企业在税收上终于站在了同一起跑线上。 After many years of people’s long-awaited, our new corporate income tax law was finally March 16, 2007 was born. As a result, the new corporate income tax finally unifies the income tax rates of domestic and foreign-funded enterprises and unifies pre-tax deduction methods and standards as well as preferential tax policies - obviously, the introduction of new corporate income tax has created a A relatively fair tax environment, domestic and foreign enterprises in the tax finally stood on the same starting line.