3月16日上午,十届全国人大五次会议闭幕会表决通过了中华人民共和国企业所得税法(下称“新税法”)。新税法顺利表决通过,标志着我国将告别企业所得税“双轨”时代,开启中国企业所得税制的新时代。早在2000年,就有企业呼吁内外资企业所得税“并轨”,2004年财政部部长金人庆宣布,合并内外资企业所得税将是2005 On the morning of March 16, the closing ceremony of the Fifth Session of the Tenth National People’s Congress voted to pass the Enterprise Income Tax Law of the People’s Republic of China (the “New Tax Law”). The successful passage of the new tax law marks the era when China will bid farewell to the “dual track” of corporate income tax and open a new era in China’s enterprise income tax system. As early as 2000, some enterprises called for “merger” of income tax on domestic and foreign-funded enterprises. In 2004, Minister of Finance Jin Renqing announced that the income tax on mergers of domestic and foreign-funded enterprises will be 2005