企业所得税是我国的主体税种之一,新《企业所得税法》(以下简称新税法)的实施,对国家税基、企业合法权益有直接的影响。通过学习,将新税法的规定与旧的《企业所得税暂行条例》进行比较,结合新税法实施三年来的情况,笔者总结了以下问题,供注册税务师同行参考。一、职工福利费税前扣除问题 The enterprise income tax is one of the main taxes in our country. The implementation of the new “Enterprise Income Tax Law” (hereinafter referred to as “the new tax law”) has a direct impact on the tax base of the country and the legitimate rights and interests of enterprises. Through the study, comparing the provisions of the new tax law with the old Provisional Regulations on Enterprise Income Tax, and combining with the implementation of the new tax law over the past three years, the author has summarized the following issues for the reference of CTA colleagues. First, employee benefits deduction before tax