2007年3月16日,十届全国人大五次会议审议通过了《中华人民共和国企业所得税法》(以下简称新税法),并决定从2008年1月1日起正式实施。这标志着我国已经实施十五年的企业所得税“双轨”时代将成为历史,中外资企业公平竞争促进经济转轨变型健康发展的时代即将开始。 On March 16, 2007, the Fifth Session of the Tenth National People’s Congress examined and approved the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “New Tax Law”) and decided to formally implement it from January 1, 2008. This indicates that the “double track” era of corporate income tax that China has implemented for 15 years will become a history. The era in which the fair competition among foreign-funded enterprises will promote the healthy development of economic transition and transformation is about to begin.