摘要
十届全国人大第五次会议审议通过了《中华人民共和国企业所得税法》（以下简称新税法）。这部法律将于2008年1月1日起实施。现行的《中华人民共和国外商投资企业和外国企业所得税法》和国务院《中华人民共和国企业所得税暂行条例》同时废止。现将其主要内容、特点和审议的有关情况介绍如下：
At its 5^th session held in Beijing in March 2007, the 10^th National People＇s Congress （NPC） -China＇s national legislature - reviewed and enacted the new Corporate Income Tax Law of the People＇s Republic of China （hereinafter referred to as ＂the new corporate income tax law＂）, which is to go into effect on January 1, 2008. The Income Tax Law of The People＇s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises and the Provisional Corporate Income Tax Regulations of the People＇s Republic of China were repealed following the enactment of the new corporate income tax law. The following is an introduction of the major provisions, characteristics and the process of review of the new corporate income tax law：
