《中华人民共和国企业所得税法》将于2008年1月1日实施。新企业所得税法在考虑内资企业对平衡税负公平竞争要求的同时,也兼顾了外资企业失去若干税收优惠影响的缓冲措施。本文对实施过渡政策中涉及的新老企业认定标准、过渡期税率的适用以及过渡期优惠的执行等问题进行了探讨。 The Law of the People’s Republic of China on Enterprise Income Tax will be implemented on January 1, 2008. While considering the requirements of domestic-funded enterprises to balance the fair tax burden, the new EIT Law also takes into account the buffer measures that foreign-funded enterprises have lost a number of tax incentives. This article discusses the implementation of the transitional policy involved in the old and new business standards, the application of the transitional tax rate and the implementation of the transitional period and other issues were discussed.