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2007年3月16日,第十届全国人民代表大会第五次会议通过了《中华人民共和国企业所得税法》(以下简称新《企业所得税法》),该法自2008年1月1日起施行。新《企业所得税法》的通过,为各类企业创造了更加公平的市场环境,从而进一步完善了市场经济体制。新《企业所得税法》实现了四个统一:即内资、外资企业适用了统一的企业所得税法;统一并适当降低了企业所得税税率;统一和规范
On March 16, 2007, the Fifth Session of the Tenth National People’s Congress passed the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “New Enterprise Income Tax Law”), which came into force on January 1, 2008 . The adoption of the new “Enterprise Income Tax Law” has created a more fair market environment for all kinds of enterprises, thereby further improving the market economic system. The new “Enterprise Income Tax Law” has achieved four unifications: a unified enterprise income tax law applies to both domestic and foreign-funded enterprises; a unified and appropriate reduction of the enterprise income tax rate; the unification and standardization