2008年1月1日起施行的新企业所得税法在很多方面都有较大程度的变化和创新,对企业所得税税收筹划产生较大的影响。虽然所得税的税收筹划方法表现形式各异,但大都从税收优惠方面来寻找节税空间。因此,现就新企业所得税法下的税收优惠政策进行分析,来探讨企业需关注的所得税纳税筹划问题。 The new EIT Law, effective from January 1, 2008, has been greatly changed and innovated in many aspects, which has a great impact on the planning of corporate income tax revenue. Although the tax planning methods of income tax have different forms, most of them seek tax saving space from the aspect of tax preference. Therefore, an analysis is made on the tax preferential policies under the new Enterprise Income Tax Law to probe into the issue of income tax planning that enterprises should pay attention to.