在新出台的《中华人员共和国企业所得税实施条例》(以下简称“新条例”)中,关于税前扣除的内容与原来相比发生了很大的变化,详细分析新条例如何进行税前扣除,将有利于纳税人充分了解新政策,及时安排投资决策。新条例和以前相比有了质的改变, In the newly promulgated Regulations for the Implementation of the Law of the People’s Republic of China on Enterprise Income Tax (hereinafter referred to as “the new regulations”), the content of pre-tax deductions has changed a lot compared with the original one. The detailed analysis of how the new regulations pre-tax Deduction will help taxpayers fully understand the new policy and make timely investment decisions. The new regulations have had a qualitative change compared with the previous one.