酝酿10年、历时3年,新的《中华人民共和国企业所得税法》(以下简称“新企业所得税法”)于2007年3月16日获第十届全国人民代表大会五次会议审议通过,将从2008年1月1日起开始施行。新企业所得税法在税收优惠上集中体现了以下几个方面:促进技术创新和科技进步,鼓励基础设施建设,鼓励农业发展及环境保护与节能,支持安全生产,统筹区 Brewing 10 years, which lasted 3 years, the new “People’s Republic of China Enterprise Income Tax Law” (hereinafter referred to as “the new enterprise income tax law”) on March 16, 2007 by the Tenth National People’s Congress examined and adopted the fifth meeting , Will be from January 1, 2008 onwards. The new corporate income tax law focuses on the following aspects of tax concessions: promoting technological innovation and technological progress, encouraging infrastructure construction, encouraging agricultural development and environmental protection and energy conservation, and supporting safe production and integrated areas