2008年实施的新企业所得税法在旧税法的基础上做了很大改变,我们国家结束了两税并存的时代。企业所得税法对公司各方面均产生重大的影响,其中必然影响企业利润的确认,本文从几个角度出发,分别有侧重点的分析了在新法实施对企业在利润方面产生的影响。 The new corporate income tax law, which was implemented in 2008, has undergone great changes on the basis of the old tax law. Our country has ended the era of coexistence of the two taxes. Corporate income tax law has a significant impact on all aspects of the company, which will inevitably affect the confirmation of corporate profits. This article analyzes the impact of the implementation of the new law on the profitability of enterprises from several perspectives.