本文通过新旧企业所得税法的对比,分析了变化的原因、主要内容的异同、以及对企业的影响。认为新企业所得税法的颁布实施是我国税制改革的一大创新,将对我国的经济结构优化、产业升级、国内外企业的公平竞争、以及企业的会计核算工作等产生重大而深远的影响。 This article analyzes the reasons for the change, the similarities and differences between the main contents and the impact on the enterprises through the comparison of the new and old corporate income tax laws. It is believed that the promulgation and implementation of the new EIT Law is a great innovation in our country’s tax system reform and will have a profound and far-reaching impact on China’s economic structure optimization, industrial upgrading, fair competition among domestic and foreign enterprises, and the accounting work of enterprises.