新旧税法变化及其影响分析

Analysis of New Tax Law's Change and Impact

新的《中华人民共和国企业所得税法》与《中华人民共和国企业所得税法实施条例》均于2008年1月1日起施行,作为公共政策的重要组成部分,新所得税法的实施必将产生一系列的影响与经济效应,主要体现在对资本结构、投资行为、财政收入、劳动就业等几个方面。

The new 'PRC Enterprise Income Tax Law' and the 'Implementation of PRC Enterprise Income Tax Law' implemented on January 1,2008.As an important component of public policy,the income tax reform will certainly produce a series of influences and economic effect.We find that the economic effect and influences produced by the reform of the income tax system mainly manifest in the capital structure,the investment behavior,the financial revenue,the labor employment and so on.