新《企业所得税法》及其实施细则(以下简称:《新法》)于2008年1月1日起正式施行。与旧法相比,《新法》参照国际惯例,与会计制度接轨,实行“简税制,宽税基,低税率,严征管”的原则,合并了内外资企业所得税,公平了税负,降低了税率,统一和规范了税收优惠政策,提高了扣除项目的范围和标准, The new “Enterprise Income Tax Law” and its implementing rules (hereinafter referred to as “the new law”) on January 1, 2008 came into effect. Compared with the old law, the “new law” refers to the international practice and integrates with the accounting system and implements the principle of “simple tax system, wide tax base, low tax rate and strict administration of tax collection”, incorporates income tax of domestic and foreign-funded enterprises, fair tax burden, and reduction The tax rate, unified and standardized preferential tax policies to improve the deduction of the scope and standards of the project,