我国新企业所得税法于2007年3月16日颁布并于2008年1月1日生效,这标志着实施已久的内外资企业所得税双轨制将告结束,内外资企业将站在同一条起跑线上进行竞争。新税法引入了税收居民、资本弱化、转让定价监管、成本分摊和受控外国公司等新理念,在结合国际惯例的基础上兼顾现实国情,对内外资企业产生深刻影响。 China’s new corporate income tax law was promulgated on March 16, 2007 and came into force on January 1, 2008, marking the end of the two-track system of income tax for both domestic and foreign-funded enterprises. Both domestic and foreign-funded enterprises will stand on the same starting line competition. The new tax law introduces new concepts such as tax residents, capital weakening, transfer pricing regulation, cost sharing and controlled foreign companies. It takes into consideration the actual conditions of our country based on international practices and has a profound impact on domestic and foreign-funded enterprises.