《中华人民共和国企业所得税法(草案)》去年底提请十届全国人大常委会第25次会议进行审议。草案体现了“四个统一”,即内资、外资企业适用统一的企业所得税法;统一并适当降低企业所得税税率;统一和规范税前扣除办法和标准;统一税收优惠政策,实行“产业优惠为主、区域优惠为辅” The “Law of the People’s Republic of China on Enterprise Income Tax (Draft)” was submitted to the 25th meeting of the Standing Committee of the Tenth National People’s Congress for consideration at the end of last year. The draft reflects the “four unifications,” that is, applying a unified enterprise income tax law to domestic-funded and foreign-funded enterprises; unifying and appropriately lowering the corporate income tax rate; unifying and standardizing pre-tax deduction methods and standards; unifying preferential tax policies and implementing “industrial concessions , Regional concessions supplemented by ”