以“两税合一”为标志的我国新企业所得税法(以下简称新税法),将于2008年1月1日起实施。新税法进一步强化了所得税对企业经济行为的诱导作用,增强了税收的经济调节与引导功能,必将推动经济结构的优化调整和经济增长方式的转变,促进循环经济以及经济社会可持续和谐发展。 The new enterprise income tax law (hereinafter referred to as the “new tax law”) marked by the “two taxes and one tax” will be implemented on January 1, 2008. The new tax law further strengthens the effect of income tax on the economic activities of enterprises and enhances the economic regulation and guidance functions of tax revenue. It will surely promote the optimization and adjustment of economic structure and the transformation of economic growth mode, and promote the sustainable and harmonious development of circular economy and economy.