新企业所得税法对企业的影响评价

2007年3月16日,十届全国人大五次会议表决通过了《中华人民共和国企业所得税法》,并将于2008年1月1日起施行。新税法的实施,有利于促进我国经济结构优化和产业升级,有利于为各类企业创造一个公平竞争的税收法制环境。本文从统一税法、统一税率、统一税收优惠和统一税前扣除四个方面,探讨了新税法对我国内外资企业所产生的影响。

The Enterprise Income Tax Law of the People＇ s Republic of China, which was adopted at the 5th Session of the 10th National People＇ s Congress of the People＇ s Republic of China on March 16, 2007, is hereby promulgated and shall come into force as of January 1, 2008. The implementation of the new tax law helps to promote economic structure optimization and industrial upgrade, and create a fair environment of revenue legal system for all kinds of enterprises. This paper has probed into the influence produced by the new tax law on domestic -investmem enterprise and fnreign -- investment enterprise of our country. from four respects of unified tax law, unified tax rate, unified tax allowance and unified deduction in before -tax.