《中华人民共和国企业所得税法》将内、外资企业的企业所得税征缴放在了同一条起跑线上。此项税制改革最重要的意义就是统一了内、外资企业的税前扣除办法、标准及税收优惠政策。本文侧重从税收优惠政策的角度,对新旧企业所得税制度做一个系统的比较。 The Law of the People’s Republic of China on Enterprise Income Tax will place the collection of enterprise income tax on foreign and domestic-funded enterprises on the same starting line. The most important significance of this reform of the tax system is to unify pre-tax deductions, standards and preferential tax policies for domestic and foreign-funded enterprises. This article focuses on the tax incentives from the perspective of the old and new corporate income tax system to make a systematic comparison.