鉴于我国于2008年1月1日施行新的《企业所得税法》,将过去内外有别的企业所得税制度改变为内外统一的所得税制度是本次税法改革的最根本的变化,而税率、税收优惠、及其过度相关措施也一并有新的规定,通过这些改变将国内外企业放在同一个竞争平台,有利于更好促进企业发展。 In view of China’s implementation of the new Enterprise Income Tax Law on January 1, 2008, changing the existing system of corporate income tax, both domestic and foreign, into a uniform internal and external income tax system is the most fundamental change in this tax law reform. However, the tax rate and tax preference , And their over-related measures are also accompanied by new regulations. Through these changes, domestic and foreign enterprises will be placed on the same competitive platform, which will be conducive to better promoting the development of enterprises.