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在社会主义市场经济逐步完善的今天,《企业所得税法》及其实施条例的推出,标志着我国税制的进一步完善,必将有效地推动产业结构升级,提高国民经济的整体竞争力
With the gradual improvement of the socialist market economy, the introduction of the “Enterprise Income Tax Law” and its implementing regulations have marked the further improvement of China’s tax system and will surely promote the upgrading of the industrial structure and the overall competitiveness of the national economy.