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新企业所得税法及其实施条例的出台,标志着内外资企业所得税的统一,是我国企业所得税制改革的里程碑,对我国内外资企业的改革发展将产生重大、深远的影响。
The promulgation of the new EIT Law and its implementing regulations, marking the unification of income tax of domestic and foreign-funded enterprises, is a milestone in the reform of China’s enterprise income tax system and will have a significant and far-reaching impact on the reform and development of both domestic and foreign-funded enterprises.