2007年3月16日,备受关注的内、外资企业统一适用的企业所得税法经十届全国人大五次会议表决通过,这是我国税制改革的一个重大进展。探讨这一税制改革的前因后果,对于在财税领域不断深入改革具有重大意义。本文拟从新企业所得税法出台的背景、新企业所得税法的主要变化以及新企业所得税法对经济的促进意义三方面加以阐述。 On March 16, 2007, the unified and applicable enterprise income tax law, which attracted much attention by domestic and foreign-funded enterprises, was approved by the Fifth Session of the Tenth National People’s Congress. This is a significant progress in our country’s tax reform. To explore the antecedents and consequences of this tax reform is of great significance to the continuous deepening of reforms in the taxation and taxation fields. This article intends to elaborate on the background of the introduction of the new enterprise income tax law, the major changes of the new enterprise income tax law and the significance of the new corporate income tax law in promoting the economy.